In a pot, bring the water and sugar to a boil. Stir well to ensure the sugar dissolves completely.

Once the sugar syrup is ready, add the butter and chocolate to the pot. Stir until everything melts together smoothly.

Remove the pot from heat and fold in the chopped hazelnuts and crushed biscuits. Mix well so the dry ingredients are coated.

Using a spoon, scoop out portions of the mixture and form small nests on a baking tray lined with parchment paper.

Allow the nests to cool and harden at room temperature for at least one hour.

Once set, place a teaspoon of Nutella in the center of each nest and sprinkle with coarsely chopped hazelnuts.