Roughly chop the nougat and chocolate. Bring the cream to the boil, remove the pot from the stove. Stir in espresso powder, melt chocolate and nougat in it while stirring. Add liqueur.
Pour the nougat mixture into a high mixing bowl and allow to cool. Chill for about 2 hours.
Whip the nougat mixture with the hand mixer for max. 1/2 minute until creamy. Pour into 1 piping bag with star nozzle (approx. 11 mm) and squirt into praline bags. Decorate with pearls, chill for approx. 30 minutes.