Prepare the ingredients. Sift the almond flour and powdered sugar together in a bowl to remove any lumps.
Beat the egg whites until stiff peaks form. Gradually add the granulated sugar, continuing to beat until the meringue is glossy and firm.
Gently fold the almond flour and powdered sugar mixture into the meringue. Be careful not to overmix, as this will deflate the meringue.
Transfer the batter to a piping bag fitted with a round tip. Pipe small, even circles onto a baking sheet lined with parchment paper.
Let the macarons rest at room temperature for 30 minutes to allow a skin to form on the surface before baking.
Preheat the oven to 300°F (150°C). Bake the macarons for 12-15 minutes, then let them cool completely on the baking sheet.
To make the filling, combine the Nutella and heavy cream in a bowl. Beat with an electric mixer until light and fluffy.
Melt the milk chocolate and fold it into the Nutella cream until smooth and creamy.
Place the hazelnuts in the middle of the cream to enhance the flavor.
Once the filling is even, refrigerate for 10-15 minutes to firm up slightly.
Once the macarons are cooled, pipe the filling onto one shell, place a hazelnut in the center, and top with another shell.
Refrigerate the assembled macarons for at least 1-2 hours to allow the flavors to meld together.
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