Preheat oven to 375°F.
Place cocoa nibs and heavy cream in a saucepan. Bring to a scald.
Remove from heat immediately and let sit 1 hour. Strain and place in refrigerator.
Butter eight 5 to 6-ounce ramekins. Dust lightly with almonds and set aside.
Place chocolate, butter, and milk in the top of a double boiler over boiling water. Whisk until melted and smooth.
Remove from heat and let cool 5 minutes. Add egg yolks, one at a time, and mix well after each addition. Add almond extract and stir together.
Place egg whites in a large clean bowl and whip to soft peaks. Add sugar gradually and beat until stiff peaks form.
Fold egg whites into chocolate mixture. Spoon mixture into prepared ramekins. This can be done several hours in advance.
When ready to serve, bake soufflés in oven for 14 to 17 minutes until puffed and cracked on top.
While soufflés are baking, whip cream and confectioner’s sugar until soft peaks form. Place in a bowl.
Open center of soufflé and spoon cream into center. Serve.