First, crack the eggs into a bowl and add the sugar, vegetable oil, and grated zest of half a lemon. Add the baking powder and prepare the flour in a separate bowl. Start mixing, gradually adding the flour. Continue kneading until you have a smooth, even dough.

Lightly dust a work surface with flour. Take the dough and roll it out with a rolling pin. Use a 4-inch (10 cm) round cookie cutter to cut out 16 circles and place them on a baking sheet lined with parchment paper. Roll out the remaining dough and cut out another 16 circles of the same size, then use a smaller cutter to make a hole in the center of each.

Before covering with the second, holed circle, add Nutella to the center of each base circle. Bake in a preheated oven at 350°F (180°C) for 15 minutes. Let cool, then dust with powdered sugar.