Preheat oven to 350°F (180°C) and line a baking sheet with parchment paper.
In a large bowl, whisk together the flour, baking powder, and vanilla sugar.
Add the butter, granulated sugar, and egg yolks. Knead until a smooth dough forms. Wrap the dough in plastic wrap and refrigerate for 30 minutes.
On a lightly floured surface, roll out the dough to about 1/8 inch (3 mm) thickness. Cut out circles using a cookie cutter. Use a smaller cutter to cut out a hole in the center of half of the circles.
Place the cookies onto the prepared baking sheet and bake for 8-10 minutes, or until lightly golden brown. Let them cool completely on the baking sheet.
Spread a spoonful of hazelnut spread onto the flat side of the whole cookies, then top with the cookies that have a hole in the center.
Dust with powdered sugar before serving.
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