Toast the nuts a little in a pan. Melt the chocolate on the stove, in a double boiler or in the microwave.
Grind the nuts in a blender until the oil from the nuts turns the mixture into a paste, then the oil, cocoa powder and melted. Add chocolate and mix thoroughly again.
If you like, you can also add a pinch of salt and milk powder. Add sugar or stevia for more sweetness.