1. In saucepan over medium heat, combine sugar and water and lemon juice to make a hard caramel coating for the almonds. The sugar will melt and turn a light golden color. Reduce heat.
2. Using a spoon to dip, bathe almonds one-by-one the warm caramel mixture and place separately on a baking paper or a silicone sheet. Alternatively, add all the almonds to the caramel and scoop out. Allow the caramelized almonds to cool and fully harden before touching them.
3. Reserve and set aside half of caramelized almonds for centers. Finely grind other half for use in coating.
4. Gently melt the white chocolate and butter in the microwave. Mix in the finely ground almonds. Let cool.
5. Shape chocolate balls with a caramelized almond inside, creating a rounded shape. Let cool and harden completely.
6. Toss with cocoa powder. Sift off excess.