Most Russians will reassure you that the name has a direct link to a certain French Emperor, and was invented in his honour (perhaps in line with another Russian treasure with a French name – salad Olivier). I admit, I have not done a lot of research into the origin of the name (perhaps a topic for my future Phd in Anthropology), but the wise Wikipedia suggests that the recipe is of ‘ancient origin’ (read, no one really knows) and the name comes from napolitain, ie in French, originated in Naples. the word later got miraculously changed to Napoleon, perhaps by a simple linguist association.
On a lightly floured surface, with a floured rolling pin, roll about half the dough at a time to about 1/16 inch thick. With a floured, 2- to 3-inch round cutter, cut out cookies. Place about 1 inch apart on buttered or cooking parchment-lined 12- by 15-inch baking sheets. Place about 1 teaspoon almond mixture in the center of each round, then fold edges over filling toward the center to form a three-cornered hat shape. With your fingers, pinch corners to seal. Gather excess dough into a ball, reroll, and cut out more cookies; fill and fold. Repeat to roll remaining dough and fill and shape cookies.