Cut the nougat into cubes. Melt with milk over a warm water bath. Pour into a bowl and let cool a little. Chop the pistachios. Whip cream until stiff, first stir 3 tbsp. into the nougat mixture.
Then fold the remaining cream and 30 g of pistachios into the nougat mixture. Fill cream into glasses. Sprinkle with remaining pistachios, up to 2 tsp. Chill for at least 2 hours.
Marzipan, roll out to a thickness of about 1 cm on a work surface dusted with icing sugar. Cut out approx. 6 small (approx. 4 cm Ø) and approx. 6 large (approx. 6 cm Ø) hearts. Knead the marzipan remains again and again and roll out again.
Chop the couverture, melt with coconut oil over a warm water bath. Dip marzipan hearts in it completely or partially, place them on a cake rack and let them dry. Sprinkle with remaining pistachios and allow to set.
Dust the cream with cocoa and decorate with marzipan hearts. Use the remaining hearts for other purposes.