In a bowl, mix the brandy with the soda, until soda dissolves.
Sieve the flour and mix it well with the almond kernel.
Use a mixer to beat Horio soft salted with cow butter (or Horio soft light butter) and the sugar for about 10 minutes, until pale white (when the sugar dissolves).
Add the eggs and keep beating the mixture for about 5 minutes.
Add, little by little, the flour and the almond kernel and beat the mixture until the dough becomes soft and pliable.
Take small quantities from the dough to make small kourabiedes and place them sparsely in the baking tray, layered with a greaseproof paper.
Bake in preheated oven for 25 minutes at 180C.
Remove the kourabiedes from the oven and place them (preferably) on a gridiron.
In the meanwhile, prepare the chocolate overlapping as follows: break the chocolate into pieces and melt it in bain marie. Remove it from heat, add Horio soft salted with cow butter (or Horio soft light butter) and stir until molten.
Dip one at a time the kourabiedes into chocolate and put them onto the gridiron until stabilization of the chocolate.