Make the crunchy layer by beating together the sugar and butter until light and creamy. Fold in the almonds, followed by the remaining ingredients. Freeze the mixture.
Preheat an oven to 180°C. Grate the frozen mix onto a non-stick baking sheet, spread out into an even layer and bake for 7-10 minutes until crisp. Allow to cool and crumble into chunks with your fingers.
For the whisky foam, boil the milk, sugar and cream and remove from the heat. Soak the gelatine leaf in a little cold water, then whisk into the cream mixture.
If using powder, add straight to the mix. Add the whisky and combine everything together while still warm. Whisk the mixture gently but continuously until light and firm.
Finally, make the brûlée. Preheat the oven to 110°C. Whisk together the egg yolks and sugar in a bowl. Bring the milk, coffee and cream to a boil in a saucepan then pour slowly onto the egg yolks and sugar, whisking constantly.
Strain the mixture through a sieve and pour into cappuccino cups, or small ramekins, filling around 1/3 of the way up.
Place into a baking tray filled with hot water, cook for 25 minutes, then cool.
To assemble, place some of the cocoa crunch on top of the brûlée. Top with a scoop of ice cream and top with the whisky foam to resemble a cappuccino.