Place the walnuts in the blender and chop them very finely. Transfer them to a bowl and add the spelt flour, sugar, the grated lemon zest and the salt. Stir. Add the chopped soft butter to the flour and nut mixture and knead until smooth.
Press the dough flat and place in the fridge wrapped in cling film for about 15 minutes.
Preheat the oven to 160°C. After the resting time has elapsed, form into 2.5 - 3 cm diameter balls and place them on a cookie sheet with parchment paper. Bake for about 20 minutes, until they are golden and can be easily moved off the parchment paper.
Remove from the oven and allow to cool.
When the biscuits have cooled, prepare the glaze. Mix the powdered sugar with a little lemon juice, just enough to make a fairly thick, white glaze. Transfer the glaze to a pastry bag and decorate the biscuits with it, making a mound of glaze on the surface, on top of which you will then place a piece of walnut.
Let the glaze dry and store the walnut biscuits in a tin or airtight box.