In a large bowl, add the dry ingredients.
Whisk to blend.
In a small bowl, add butter, sugar, and egg.
Pour the wet ingredients into the dry ingredients.
Mix and put dough onto plastic wrap.
Refrigerate for 1 hour.
Preheat the oven to 350º F.
Remove dough and place on wax paper.
Put another sheet of wax paper onto the top and roll to ½ inch thick.
Use a linzer cutter to cut the shapes.
Bake 8 minutes, remove to cooling rack.
When cool, top the bottom with Nutella and add the top.
Dust with powdered sugar.