Heat the cream in a saucepan. Coarsely chop the chocolate and nougat. Remove cream from the heat just before boiling, add espresso powder, chocolate and nougat and stir until the chocolate is completely dissolved.
Place in a cool place for 2-3 hours. Beat the cold mixture until creamy with the whisks of the hand mixer. Put the truffle mixture into a piping bag with a star-shaped spout and squirt the mixture into the moulds. Decorate with golden sugar pearls and put in a cool place for about 2 hours.
Makes about 45 cappuccino truffles.