Sift the flour, baking powder and salt into a bowl. Cream the margarine and vegan sugar together until light, white and fluffy. Beat in the egg substitute and almond essence. Stir in the sifted dry ingredients to make a stiff dough.
Form the mixture into balls about 1 - 1.5 inch diameter and place these on a greased baking tray. Place half an almond (split lengthways) on each ball and press to flatten slightly. Brush with beaten egg substitute or soy milk for glazing.
Bake in a moderate oven (350 deg F / 180 deg C) for 20 minutes or until golden. Cool on a wire rack. This quantity makes about 45 biscuits.