Roughly chop the raw almonds.

In a medium saucepan, toast the chopped almonds over medium heat for 5-8 minutes, stirring frequently until they become fragrant and golden brown. Be careful not to burn them.

Add the sugar and water to the saucepan. Bring the mixture to a gentle simmer, stirring occasionally until the sugar completely dissolves.

Once the sugar is dissolved, remove the pan from heat and allow the almonds to steep as the syrup cools.

Strain the mixture using a fine mesh strainer, removing the almond solids.

Transfer the liquid to a clean, airtight container, and store it in the refrigerator for up to three weeks.