PREHEAT oven to 350° F. Grease 9-inch-square baking pan.
MICROWAVE broken baking bars in medium, microwave-safe bowl uncovered, microwave-safe bowl on MEDIUM-HIGH (70%) power for 1 minute; STIR. If pieces retain some of their shape, microwave at additional 10- to 15-second intervals, stirring just until melted. Cool to room temperature.
COMBINE flour, baking powder and salt in small bowl. Combine sugar, eggs, water and almond extract in large bowl. Add melted baking bars and butter; stir until smooth. Gradually add flour mixture. Pour into prepared baking pan. Sprinkle almonds on top.
BAKE for 25 to 30 minutes or until wooden pick inserted in center comes out clean. Cool completely in pan on wire rack. Cut into bars.