Melt 3 tablespoons of butter in a small saucepan set over medium heat. Reduce heat to low and stir in chocolate chips. Stir until melted; remove from heat and let cool slightly.

Beat the egg, sugar, salt and both extracts in a medium bowl for about 2 minutes using high speed of an electric hand-held mixer. Beat in the melted chocolate mixture.

Thoroughly stir together the flour and baking powder, then stir flour mixture into chocolate mixture and nuts. Cover bowl with plastic wrap and chill for an hour or more.

Preheat oven to 375 degrees F. Line a cookie sheet with parchment paper. Working one at a time, scoop up generous heaping tablespoons of dough and shape into a mounds a little larger than a golf ball. Press a hole into the mound and stuff it with a teaspoon of chilled chocolate hazelnut spread. Seal the hole with some more dough.

Place dough balls about 3 inches apart on lined baking sheet. Bake cookies one sheet at a time for exactly 12 minutes.

Remove cookies from oven and immediately top with dots of peanut butter. Let it sit on the hot cookies and melt. Dot the peanut butter topping with a little more hazelnut spread. Let cool completely on the baking sheets, then carefully transfer to a wire rack to cool completely. you can eat these warm, or cool, chill, then carry somewhere.