These “ladies’ kisses” are perfect, tiny Italian treats that melt in your mouth.

Preheat the oven to 350°F. Grease or line 2 baking sheets or cookie sheets with parchment paper.

Using roasted and skinned hazelnuts instead of pecans, prepare the dough for:

Using level teaspoons of dough, shape the dough into balls, place about 1 inch apart on the prepared baking sheets and bake until light golden brown on the bottom, 10 to 12 minutes, switching oven racks and rotating the sheets halfway through. Let cool on the sheets for 2 to 3 minutes, then transfer to a wire rack to cool completely. Do not roll in powdered sugar. Melt gently in a double boiler (or a heatproof bowl set over a pan of barely simmering water):

Allow the chocolate to cool slightly so it is thick but still liquid. Spoon a tiny dollop of chocolate onto the underside of half of the cookies, then top with a second cookie to sandwich the chocolate filling. Place the cookies on their sides and let the chocolate set. Store the cookies in an airtight container at room temperature for up to 1 week.