Preheat oven to 350 degrees Fahrenheit.
Spread almonds on a baking sheet lined with parchment paper. Roast for 6-8 minutes, tossing half way through their total time. Let cool. Place them into a tight group, so they are on top of and as close together as possible.
While the almonds are cooling, make your praline. Cook granulated sugar in a small sauce pan over medium heat. Do not disturb. Wait until it begins to liquify and turn golden brown around the edges. Using a rubber spatula to incorporate any unliquified sugar into the liquified. Stirring until it becomes a light brown or dark amber color. This will take about 6-8 minutes. Then pour over the top of your almonds (which are on your parchment paper). Set aside and let cool.
Take out a food processor. Break up the almond praline into rough pieces and place in the food processor. Process for about 4 minutes until you have an almond paste. You will need to scrape down the sides from time to time.
Cook butter in a medium skillet over medium heat until it foams and begins to brown (about five minutes). Stir occasionally. Let cool until just warm, not hot.
In a separate bowl, combine dry ingredients: flour, kosher salt and baking soda.
Using an electric mixer (stand or hand), mix browned butter, praline paste and brown sugar until smooth - about two minutes at medium/high speed.
Reduce the speed of the mixer and add egg yolk and vanilla. Beat until just combined. Keep speed reduced and gradually add in dry ingredients. Mix until just combined.
Using a wooden spoon, stir in the chopped chocolate.
On a piece of parchment paper, pour out the cooking dough onto the parchment. Using hands roll out into a long roll about 1 3/4 inches in diameter. Roll up into the parchment, securing the ends with kitchen ties or simply twist the paper and fold under.
Chill in the refrigerator for about two hours.
Heat the oven to 350 degrees. Slice the dough into 1 1/4 inch slices and place them on a parchment lined baking sheet. Sprinkle sea salt on top (this is truly the flavor secret that brings out all of the other flavors). Bake for about 9-10 minutes or until the edges are slightly dark and firm.
MAKE IN ADVANCE: Praline paste can be made 1 week ahead; store airtight at room temperature. Dough can be made 3 days ahead; wrap in plastic and keep chilled, or freeze up to 1 month.