Roughly dice the nougat. Cut the vanilla pod lengthwise and scrape out the pulp. Cream fat, 150 g icing sugar, salt and vanilla pulp. Stir in eggs and egg yolks one after the other. Stir in nougat cubes.
Mix flour and cocoa, add and knead with the dough hooks of the hand mixer to a smooth dough. Wrap in foil and chill for about 30 minutes. Roll out the dough on a well floured work surface to a thickness of about 5 mm and cut out 30 hearts (8 x 7 cm).
Place hearts on 3 baking trays lined with baking paper. Bake in the preheated oven (electric oven: 175 °C/ convection oven 150 °C/ gas: level 2) for 8-10 minutes. Remove the hearts from the oven and let them cool down on a grid.
Meanwhile knead marzipan and food colouring. Roll out marzipan on a work surface dusted with icing sugar and cut out 30 hearts (6 x 5 cm). Dust the chocolate hearts with 2 tablespoons of icing sugar.
Place a marzipan heart in the middle of each chocolate heart and press down gently. Decorate with sugar pearls.