1. Preheat oven to 350°F and prepare 24 cupcake wells with a gold paper baking cup as shown.
2. Box version: combine all ingredients together and mix with a whisk until just combined.
3. From scratch: directions found here adding hazelnut spread and nuts via fold method as step 5.
4.  Pour batter into each baking cup approximately 1/2-3/4 full.  Bake for 15-17 minutes or until a toothpick inserted in center comes out clean.
5. Meanwhile, in a large bowl, mix shortening and butter until light and fluffy.  *Note: If butter is too cold, microwave for 30 seconds to soften prior to mixing with shortening.
6. Add sugar 1 cup at a time, scraping down sides of the bowl to ensure thorough mixing.
7. Add hazelnut spread 1 cup at a time, scraping down sides of the bowl to ensure thorough mixing.  For extra hazelnut flavor, add in extract and mix.
8. If frosting is too thick, add milk 1 tablespoon at a time to thin frosting.

Assembly

1. Once cupcakes are cooled and frosting is made, spoon frosting into a pastry bag filling up to 3/4 full, twist bag at the top to close (this will prevent flow back) and cut the tip of the bag to the size you want to pipe round swirls.
2. Immediately after frosting each cupcake, sprinkle with hazelnuts.
3. For a more dramatic and bold finish, top each cupcake with a Ferrero Rocher chocolate. ENJOY!