Pre-heat oven to ~160° centigrade.
Put 120g baking nougat in the fridge, then cut it into small cubes (about 0.5 cm), spread on a plate and put into the freezer.
With the hand mixer, beat 145 grams coarse brown sugar (but not rock sugar) into 85 grams not-too-cold butter, add some vanilla (1/2 teaspoon if you use vanilla sugar), and salt to taste (at least a pinch, you might want to experiment with larger salt grains).
Mix in 60 grams room-temperature Nutella and one egg. (If you do not have any, heat 30 grams of cream in the microwave and put in 20 grams of baking nougat and 10 grams of chopped bitter chocolate. Stir until it dissolves, let it cool to hand temperature or lower, stir again before using.)
Mix 185 grams white flour and 1/2 teaspoon baking powder, and fold in the dough. Finally fold in the diced nougat from the freezer.
Use a tablespoon or ice cream scoop for large cookies (9 to a baking tray), a teaspoon for small ones (12 to 15 to a baking tray). If the dough is cool enough, you can roll them by hand and flatten them a bit. Expect about two trays of cookies.
Bake for 10 to 15 minutes. A convection oven works fine. Take out when they look not quite done, if you touch the surface, it should feel like a crust over a soft core. Let them cool on the baking tray, they are unstable while hot.
Put in a metal tin and give them a day or two to develop. Cookies with butter should IME be eaten within a week if stored at room temperature.
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