Pre-heat the oven to 350 °F.
Spread hazelnuts on a sheet pan and roast them for 10 minutes. Set them aside and let them cool.
Place them in a food processor, fitted with steel blade, and pulse for 10 times (2 seconds each), or until finely ground. Do not pulse too many times as it quickly turns into hazelnut butter.
Mix flour and salt in a bowl and set aside.
In the bowl of an electric mixer (with paddle attachment) mix the butter and sugar on low speed until combined (about 1 minute), scraping down the bowl if necessary.
While it is running on low speed, add vanilla and almond extracts, mix for 30 seconds.
Still on low speed, gradually add the flour and salt mixture. Scrape down the bowl to make sure that there are no big lumps at the bottom of the bowl.
Add the hazelnuts and mix until the dough comes together.
Place the dough onto a floured bowl and shape it into a disk. Wrap in plastic and refrigerate (chill) for 30 minutes.
On a floured board, cut the dough into half. While working with the first batch chill the second batch in the fridge. It is easier to handle it when the dough is cold.
Roll the dough 1/4 inch thick.
Cut 18 (2 3/4-inch) rounds with a fluted cutter. (You can use whatever cutter is your favorite. If you like other shapes or if you do not have this shape cutter, it is no problem.)
Use a 3/4-inch cutter to cut a small circle out of the middle of half of the cookies. Repeat this process with the second batch.
Line two sheet pans with parchment paper and place all the cookies on them and chill for 15 minutes.
Bake each sheet separately for 20 minutes, rotating once, until the edges of the cookies turn brown. Let it cool to room temperature.
Spread 1 1/2 tablespoon (or more!!!) Nutella Spread on the flat side of each solid cookie and place the cutout cookies on top.
Lightly dust with confectioners’ sugar and eat!