Whisk together the flour, almond flour, cinnamon and nutmeg in a medium bowl. Set aside.

In a separate bowl, beat together the butter and sugar until creamy.

Add the egg and vanilla and beat until smooth and well combined.

Mix in the dry ingredients and beat until a soft dough forms.

Divide the dough in half and form each half into a flat disk. Wrap each disk in plastic wrap and chill for at least one hour.

When the cookie dough has chilled, remove one dough disk from the refrigerator. Allow the dough to rest at room temperature for five minutes.

Remove the dough from the plastic wrap and transfer to a lightly floured surface. Roll the dough until it’s around 1/8 inch thick.

Use a round cookie cutter to cut out each cookie, transferring the cut-out dough to a parchment paper lined baking sheet.

Keep half the cut-out cookies a full circle, then use a smaller cookie cutter or the wide end of a piping tip to cut out a hole in the center of the other half of the cookies.

Transfer the cookie sheets to the refrigerator to chill for another 30 minutes.

When ready to bake, preheat the oven to 350 degrees. Place the chilled cookies in the oven to bake for 12 to 15 minutes, until the edges of the cookies are golden brown.

Allow the cookies to cool for 5 to 10 minutes on the baking sheet, then transfer them to a wire cooling rack to cool completely.

When the cookies are cool, spoon a small amount of powdered sugar into a fine-mesh strainer. Lightly shake the powdered sugar over the top of the cookies with the cut-out center.

Flip the other cookies over so the bottom is facing up, then spread a thin layer of Nutella over each cookie. Place the powdered sugar cookies on top of the Nutella and lightly press to secure it in place.