Smoked Almond Turtles

Spray a 12-count muffin pan, liberally, with vegetable oil cooking spray. Put the almonds in the bottom of each muffin cup and set aside. For the caramel: In a 3-quart, heavy-bottomed saucepan, combine the cream, butter, sugar, and water. Stir over medium heat until the mixture is smooth. Bring the mixture to a boil and cook, without stirring, until a candy thermometer registers 240 degrees F, about 5 to 7 minutes. Let the mixture cool for 30 seconds. Using a long-handled, metal spoon, carefully spoon the caramel over the nuts. Allow the caramel to harden, at room temperature, for 1 hour. Put the chocolate chips in a medium stainless steel or glass bowl. Set the bowl over a saucepan of barely simmering water and stir occasionally until the chocolate has melted, about 4 minutes. Spoon the chocolate over the caramel and refrigerate for 30 minutes. Using a thin-bladed spatula, remove the turtles from the pan (caramel will be hard). Let the turtles stand at room temperature for at least 1 hour (to allow the caramel to soften) before serving. Store in an airtight container at room temperature.