Line a baking tray with baking paper. Cream butter, icing sugar, vanilla sugar and 1 pinch of salt with a hand mixer. Stir in the egg well. Mix flour and cocoa and stir in briefly. If the dough is too firm, add 1-2 teaspoons of cold water if necessary.
Pour the dough into a piping bag with a large open star-shaped spout (approx. 15 mm Ø) and spray approx. 35 tuffs (approx. 2.5 cm Ø) onto the tray. Bake in the preheated oven (electric cooker: 200 °C/circulating air: 175 °C/gas: level 3) for approx. 12 minutes. Allow to cool down
Dice the nougat and melt in a hot water bath. Finely chop the chocolate. Dip the nougat balls with the tip halfway into nougat. Sprinkle with the chopped chocolate and leave to dry.