Preheat oven to 350°F. Spread hazelnuts on jelly-roll pan and bake 15 minutes or until toasted. Wrap in clean kitchen towel and cool 5 minutes. Rub nuts in towel to remove most of skins. (If using almonds, bake 10 minutes; leave skins on.) Chop coarsely. Grease 1 cookie sheet. Combine flour, baking powder and salt in medium bowl. Beat butter and sugar in mixer bowl at medium speed until light and fluffy. Add eggs one at a time, beating well after each addition. Beat in lemon peel and almond extract. With mixer at low speed, beat in dry ingredients just until combined. Stir in nuts. Shape dough into two 12-inch logs and place 4 inches apart on prepared cookie sheet. Bake 25 to 30 minutes, until toothpick inserted in center comes out clean. Transfer to wire racks and cool 15 minutes. With serrated knife, slice logs diagonally 1/2-inch thick. Place cut sides down on ungreased cookie sheet. Bake 12 minutes or until bottoms of cookies turn golden. Turn cookies over and bake 10 to 12 minutes more, until both sides are just golden. Transfer to wire racks to cool. Makes 3-1/2 dozen. Per cookie: 105 calories, 2 gm protein, 6 gm fat, 12 gm carbohydrates, 85 mg sodium, 24 mg cholesterol. cook 022