Preheat the oven to 350 F. Line 2 baking sheets with parchment paper and spray with non stick spray.
Make the syrup first since it needs time to cool.
In a saucepan, combine sugar, water and orange juice.
Boil for about 10-15 minute, stirring occasionally,, until a thin syrup consistency.
Leave to cool.
Meanwhile, combine butter and sugar in a mixing bowl.
In a separate bowl, combine semolina, baking powder and flour.
Using a mixing bowl, beat the butter and sugar until you have a smooth consistency.
Add egg and mix until thoroughly combined.
Add half of the flour combination and mix until thoroughly combined.
Add the remaining flour combination and knead by hand until you have a smooth dough that sticks together. The dough will barely stick together. It is a somewhat crumbly dough.
With wet hands, grab a walnut sized ball of dough and roll into a ball. Flatten into a disc and place on the prepared baking sheet.
Place each cookie a few inches apart and be sure to wet your hands between each cookies to get smooth cookies.
Press an almond in the center of each cookies.
Brush the tops with milk.
Transfer to oven and bake for 30 minutes.
Check the syrup. If it has thickened too much, add a little water and place on the stove and whisk just until you have a smooth consistency, 1-2 minutes.
Rotate the cookies in the syrup a few times until it is well coated on all sides. Leave the cookies to dry.