Stir the butter or margarine until smooth. Gradually stir in the powdered sugar and vanilla sugar.
Add the egg yolks. Mix flour with baking powder and cocoa powder and stir in. Fill the dough into a piping bag with a star nozzle and pipe tuffs (about 2 cm in size) onto a prepared baking tray. Bake in a preheated oven at 180°C for about 12 minutes. Then take out and let the cookies cool down.
For the filling, dissolve the nut nougat and spread it on the underside of half of the cookies. Place the remaining cookies with the underside on top and let the nougat set. Finally, decorate the cookies with melted chocolate icing.