I just wanted to counterpoint Sylvia. Ive seen a few recipes for a mostly almond based panellet, but Ive worked in Catulunya making these treats and other catalan specialties and we used mostly potato in a recipe similar to this. And they were delicious, the soft texture the potato gives makes it so much more succulent

I would call this "Poor Man's Panellets" I made them as directed since they were for my daughter's school project. They don't look like the picture when I made them. They were yummy and I can see how the potato helps the marzipan taste. If I were to make them for family I would refer to the other recipe on AllRecipes that has more almonds and less potato and a few other binding ingredients. This recipe does work and is close to the texture of Panellets. For a school project of dishes from Spain this is a good idea so that you are not spending a lot of money on Almonds.

Panellets are made of almond and sugar, not potato. You can use a little bit of potato (1 small potato for a pound of almonds and a pound of sugar) just to mix everything better. So, panellets are Catalan Almond Cookies, not potato cookies. They are basically marzipan covered with pine nuts. Enjoy!

Oh! Panellets! They can be costumized with other ingredients, as you will see in any Catalan confectionary around November 1. Try adding some espresso to the dough and not covering them in anything. Or substitute the almonds for grated coconut... Mmmmm...