Preheat oven to 350 degrees. Line baking sheet with baking mat or parchment paper.

Place hazelnuts on prepared baking sheet. Bake for 10 minutes.

Remove hazelnuts from oven and allow to cool to room temperature. Once cook, grind in food processor until consistency of flour.

In large mixing bowl or stand mixer, beat butter and sugar until well combined. Then, beat in vanilla extract and honey.

In medium sized bowl, whisk together flour, salt, corn starch, and almond flour. Slowly beat mixture into butter/sugar mixture.

Once well combined, fold in hazelnuts.

Shape dough into a large circle, about 1" thick. Cover in plastic and chill for 2 hours.

Remove from fridge. Preheat oven to 325 degrees.

Roll dough until about 1/4" thick. Use round cutter or fluted cutter to cut out cookies. Place cookies on prepared baking sheet.

Bake until golden brown, about 13-17 minutes.

Let cool. Once cook, spread a generous amount of Nutella on one cookie, then top with a second cookie to make a sandwich. Dust tops of cookies with powdered sugar.