1. Heat oven to 325 degrees. Spread nuts on baking sheet and toast for 6 to 8 minutes. Do not brown. Keep nuts warm. Lightly oil another baking sheet and set aside.

2. Combine water and sugar in a medium saucepan. Cook over medium-high heat, swirling pan, until mixture is a medium-amber color. Stir in nuts all at once.

3. Pour hot liquid onto prepared baking sheet and spread with a wooden spoon or oiled spatula. Let cool.

4. Grind half of praline to a coarse powder for buttercream; chop or crack remainder into small pieces for garnish.