Preheat your oven to 400F or 205C.
Line your baking sheet with parchment paper.
Place the almonds on the baking sheet, making sure they're spread out and evenly spaced.
Put the baking sheet with the almonds inside your preheated oven and toast the almonds for four minutes.
Remove the baking sheet from the oven and allow to cool for five minutes.
Once cool, put the toasted almonds in your food chopper or processor.
Pulse to chop until the almonds turn into coarsely ground powder, much like almond flour.
Transfer the ground almonds to your bowl and add warm water until covered.
Allow the ground almond to soak for one to three hours. The longer you soak it, the stronger the almond flavor.
Once done, place cheesecloth in your colander and place it over another bowl.
Slowly pour the soaked ground almond, making sure the bowl under the colander catches the water.
Wrap your ground almond with the cheesecloth and gently press to release the remaining liquid. Do this until the ground almond is almost completely dry. You will have approximately more than a cup of liquid.
Put the liquid in your saucepan and warm it up over medium-low heat.
Once warm, add the sugar and stir using your whisk for about three minutes or until all the sugar is dissolved.
Once done, remove the pan from the heat.
Put two layers of new cheesecloth in your colander and place the setup over a bowl.
Slowly pour the solution over it and allow it to drain in your bowl.
Once all the solution is in your bowl, add the orange flower water essence (and vodka, brandy, or citric acid) and stir using your whisk.
Allow your orgeat syrup to cool.
Once cool, transfer your homemade orgeat syrup to a glass container, seal tightly, and store in your fridge.