Have a piece of parchment paper or wax paper ready. In a food processor, pulse the walnuts until they are broken down into a powder. Put them in a bowl and set aside. Put the dates in the food processor and process until they reach a paste consistency. Add the processed walnuts back to the food processor with the dates along with the cocoa powder and almond butter. Process until everything is well incorporated. The mixture will look a little crumbly, but when you press it between your fingers, it will stick together. Remove the blade from the food processor and use your hands to form the mixture into a ball.
Put the “dough” on your parchment paper and form it into a rectangle about 8-9 inches by 2-3 inches (see photo above). Cut into 12-14 squares. (A pizza cutter works well)
Sprinkle with powdered sugar if you are using it. These can be stored at room temperature or in the refrigerator. Enjoy!