Preheat oven to moderate 180c. Line two oven trays with baking paper.
In a medium saucepan, combine butter, brown sugar and golden syrup. Stir over medium heat for 2-3 minutes, until sugar dissolves. Remove from heat and quickly stir in flour and almond essence. Cool for 5 minutes.
Drop 2 well-spaced teaspoonfuls of mixture onto each tray. Bake for 7 minutes or until bubbling, and spread to 10cm in diameter. remove from oven and cool for 1 minute.
Working quickly, lift each one and wrap loosely around the handle of a large rolling pin. Leave to set for 1 minute, gently slip off and transfer to a wire rack to cool. Repeat with remaining mixture.
Filling
In a medium bowl, combine ricotta, icing sugar, lemon juice and zest. Mix well and keep chilled. Spoon into cooled shells. Serve dusted with icing sugar.