Heat oven to 350°F. Remove 2/3 of cookie dough from wrapper and place in medium bowl; refrigerate remaining dough until needed. Stir or knead flour, almonds and almond extract into dough in bowl until well blended.
On floured surface with rolling pin, roll dough to 1/4-inch thickness (about 12-inch round). Cut with floured 2 1/2-inch heart-shaped cookie cutter; place on ungreased cookie sheets.
Bake 7 to 9 minutes or until edges are light golden brown. Cool 1 minute; remove from cookie sheet.
Meanwhile, in small bowl, place remaining 1/3 of dough. Stir or knead in cocoa until well blended. On floured surface, roll dough to 1/4-inch thickness (about 8-inch round). Cut with floured 1-inch heart-shaped cookie cutter; place on ungreased large cookie sheet.
Bake 5 to 6 minutes or just until set. Cool 1 minute; remove from cookie sheet.
In small microwavable bowl, microwave chocolate chips and oil on High 30 seconds. Stir. Microwave 10 to 15 seconds longer until smooth. Place melted chocolate in small resealable food-storage plastic bag; seal bag. Cut 1/8-inch hole in bottom corner of bag.
Squeeze bag to pipe small amount of chocolate on center of each large heart cookie. Top each with 1 small heart cookie. Drizzle remaining melted chocolate over layered cookies. Let stand until chocolate is set, about 40 minutes. Store between sheets of waxed paper in tightly covered container.