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Leave unsalted butter at room temperature to soften beforehand. Cut macadamia nuts into small pieces. Chop the chocolate into fine pieces. Sift cake flour, cocoa, and baking powder together, twice.

Cream the butter until soft and smooth. Add brown sugar powder, granulated sugar, and salt. Mix well for 3-4 mins until well combined.

Add almond flour, and mix well. Add vanilla oil, and mix well.

Add the dry ingredients, and fold into the mixture. Fold it until powderiness disappears and lumps form.

Add the chocolate and macadamia nuts. Fold them into the dough. In the second half, use a scraper to mix it while cutting it.

Put the dough on plastic wrap, and press to make a single mass. Wrap it with plastic wrap. Flatten it, and let it sit in a fridge for 30 mins - 1 hour.

Preheat an oven to 190℃ / 374 F. Take the dough out from the fridge, roll it out into 1cm (0.4'') thick, cut it with a 6.5 cm (2.5'') round cookie cutter. Transfer the cut dough onto a parchment paper-lined baking tray. Re-roll the dough scraps and cut again.

Bake it at 170℃ / 338 F for 12 mins. When baked, it spread to 8.5 cm (3.3''). Take the tray out from the oven, let it cool as it is for 10 mins. Freshly baked cookies are very soft, so please don't peel cookies out from paper.

Place them gently on a rack, cool well. Done!! The outside is crispy and the inside is soft.