Preheat the oven to 350°F (180°C).
In a bowl of a stand mixer or with an electric hand mixer, cream together the butter, brown sugar and granulated sugar. I typically mix for about 2 minutes to get the right light and fluffy texture.
Add the eggs and vanilla. Once mixed, add in the flour, baking soda, baking powder and salt. Mix thoroughly.
Portion out the dough into 1 ½ Tbsp portions. Roll into a ball and arrange onto a parchment or silicone lined cookie sheet.
Use your thumb to press a ‘pocket’ into the middle of each dough ball. Spoon about ½ tsp of chocolate hazelnut spread into each pocket and then close the cookie dough around the chocolate spread. Flatten just slightly prior to baking.
Bake for 7-9 minutes, until the cookies have spread and have started to crackle a little on top. Allow the cookies to cool on the pan for 10 minutes.
Spoon the remaining chocolate hazelnut spread into a zip top bag, snip the corner slightly and zig zag the spread across the top of the still warm cookie. Immediately sprinkle it with sea salt. Serve warm.