Mix the sugar and butter together until creamy.

Add the remaining ingredients (saving some cocoa powder for garnish) and form the dough into a ball. Wrap it in plastic wrap and refrigerate for about 1 hour.

After chilling, roll out the dough and cut out discs to your desired size. Place Nutella on half of the discs, then cover with the remaining plain discs.

Bake in a preheated oven at 350°F (180°C) for 10 minutes. Dust with cocoa powder.