Preheat the oven to 325°F (162°C) and line two baking sheets with silicone mats.

Sift together almond flour and powdered sugar in a large bowl.

Whip the egg whites and cream of tartar in a stand mixer until foamy, adding granulated sugar gradually until glossy and stiff peaks form.

Gently fold the dry ingredients into the whipped meringue.

Pipe evenly spaced rounds onto the prepared silicone mats and tap trays to release air bubbles.

Bake macarons for 15 to 20 minutes, monitoring closely for a firm top.

Allow the macarons to cool completely on the mats.

Prepare the Nutella ganache by combining milk chocolate, Nutella, butter, and heavy cream; microwave until smooth.

Match cooled macaron shells by size, pipe Nutella ganache onto one shell, and sprinkle chopped hazelnuts before sandwiching.

Decorate with chocolate drizzle and more hazelnuts, adding edible gold leaf if desired.

Store in an airtight container for at least 24 hours before serving to enhance flavors.