HEAT oven to 325ºF.
RESERVE 40 nuts for later use; process remaining nuts in food processor until finely ground. Beat next 5 ingredients in large bowl with mixer until light and fluffy. Gradually beat in flour. Stir in ground nuts. (Dough will be stiff.)
ROLL dough into 40 (3-inch) "fingers," using 1 Tbsp. dough for each. Place, 2 inches apart, on baking sheets sprayed with cooking spray. Press 1 reserved nut into end of each dough finger for the fingernail. Use sharp knife to make 3 crosswise slits in top of each finger for the knuckles.
BAKE 15 to 20 min. or until lightly browned. Cool 3 min. on baking sheet; carefully transfer to wire racks. Cool completely.