In a bowl, cream together 75g butter, 50g sugar, 2 packs vanilla sugar, 1 pinch salt, and 3 teaspoons ground anise for 2 minutes until light and fluffy.
Stir the egg into the mixture for 1 minute until fully incorporated.
In a separate bowl, mix 125g flour with 1 teaspoon baking powder. Add the flour mixture and 2 tablespoons milk to the butter mixture, stirring for 1-2 minutes until a smooth dough forms.
Line two baking sheets with baking paper. Transfer the dough to a piping bag fitted with a large perforated nozzle and pipe about 50 walnut-sized dots onto the prepared sheets. Top 25 dots with a peeled almond and 25 dots with a peeled hazelnut.
Preheat oven to 175°C (347°F) or 150°C (302°F) for convection oven. Bake the cookies for 15 minutes until lightly golden.
Cool on a wire rack for 10 minutes. Dust with powdered sugar.