Almonds

Brocho before eating this (generally): Borei Pri Ha'eitz

However, if the Almond is underdeveloped: Shehakol Niyeh Bedvoro

Brocho after eating the proper shiur of this: Borei Nefashos

Source: The Laws of B'rachos (pages 296, 297, 359)

Also see: Bitter Almonds; Chocolate Covered Almonds