Preheat the oven to 350°F.

1. Melt the butter until it’s hazelnut-colored. Set aside.

2. Mix together the flour, almond powder, and icing sugar.

3. Incorporate the egg whites all at once, then add the cooled hazelnut butter, mixing well. Let it rest for 1 hour in the refrigerator.

4. Bake for 8 to 10 minutes, or until the financiers are moist in the center, then let them cool on a rack.

For the ganache:

5. Bring the cream to a boil, then pour it over the chocolate and mix until you get a smooth mixture.

6. Add the butter in small pieces and mix gently.

7. Spread the underside of the financiers with the ganache and then place them upright in small sugar balls to form a base.