We could be flip and say the best way is to buy almonds without skins (which are readily available), but whole almonds are not hard to peel.

Blanche them by pouring boiling water over them in a pot and setting it aside for three minutes. Drain off the water and slip the skins off by squeezing the almonds between your thumb and fingers. Dry them and then toast them in an oven at 325 °F (165 °C) for about 10 minutes.