Roast the almonds in a dry pan over medium heat, stirring occasionally, until golden and fragrant. Cool completely and grind finely.
Mix the butter, powdered sugar, flour, cocoa powder, baking powder, salt, ground almonds, and egg yolks into shortcrust dough. Wrap and chill for 10 minutes—no longer, or it becomes too hard to work with.
Roll the dough into logs roughly 2 cm (0.8 inches) in diameter. Cut into hazelnut-sized pieces and roll each into a ball.
Place the balls on a baking sheet lined with baking paper. Using a wooden spoon handle, press a shallow hole into the center of each ball. Bake in a preheated 160 °C (320 °F) oven for 15-20 minutes. The cookies will be soft when hot but firm up as they cool. Let cool completely on the baking paper.
Melt the couverture, palm fat, and nut pulp together, stirring until smooth. Let cool until warm. Using an electric mixer, stir in the Nutella until the mixture is firm enough not to run. Transfer to a piping bag fitted with a medium nozzle and pipe a rosette onto each cooled cookie. Let set completely in a cool place.
Melt the hazelnut glaze in a tall vessel over a water bath. Once the filled cookies have fully set, dip them upside down into the glaze. Let dry on parchment paper.
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