Skin the almonds and grind them very fine, or better pound them in a mortar, moistening from time to time with orange flower water, of which you will use about two tablespoonfuls.
When the almonds have been reduced to a paste, dissolve the latter in one third of the water and filter the juice through a cheese cloth, squeezing hard. Put the paste, back in the grinder or in the mortar, grind or pound again, then filter again with another third of the water. Repeat the same operation for a third time, then put on the fire the liquid so obtained and just before boiling put the sugar, mix, stir and boil for about twenty minutes. Let it cool, then bottle and keep in a cool place. The orgeat does not ferment and the thick liquid may be diluted in water, half an inch for a whole tumbler of iced water.