Bring the heavy whipping cream to a simmer in a small, heavy saucepan, stirring constantly. Stir in the almond extract.
Pour the chocolate chips into a mixing bowl, then pour the hot cream mixture over the chocolate chips.
Allow the mixture to sit for 5 minutes, then stir until the chocolate ganache is smooth.
Place the mixing bowl in the refrigerator for about 2 hours to cool.
Remove the bowl from the refrigerator and roll the chocolate ganache into small balls. Lay the balls out on a cookie sheet lined with a silicone baking mat or parchment paper. Refrigerate the chocolate ganache balls for several hours, until cold and firm.
Remove the tray from the refrigerator and roll the chocolate truffles in cocoa powder. Arrange them on a serving tray, then sift powdered sugar over the top of the chocolate truffles.
Serve right away or store in the refrigerator until you're ready to serve them.