Heat the oven to 375 degrees F. Line sheet pans with parchment paper or a Silpat.
Pour the nonpareil sprinkles into a large bowl that is big enough to roll the dough balls in. Also, have a bowl deep enough so the sprinkles don't spill out.
This is a stiff dough so a stand mixer is very handy to use, but you can still mix this dough with a handheld mixer. Add the room temperature butter to the mixing bowl of a stand mixer with a paddle attachment, and on medium speed beat the butter until it is fluffy, about two minutes. Add the sugar, baking powder and salt; mix until combined
At medium speed, mix in the egg, egg yolks, and vanilla until combined, scraping sides of the bowl with a rubber spatula.
At medium-low speed, mix in the flour until combined, forming a soft dough.
Remove ¾ cup of the dough to a small bowl and add the sifted powdered sugar, cocoa powder, and melted butter. Mix well to combine with a spoon.
Add ¼ tsp. of almond extract to the plain dough and stir with a wooden spoon to combine, or use the mixer.
With a tablespoon, scoop out 30 pieces of plain dough and roll into balls, and with a teaspoon, measure out 30 pieces of the chocolate dough and roll into balls. (I normally get between 28 – 30 balls of each dough.)
Flatten the almond-flavored dough balls and then place a chocolate dough ball in the center of the flattened dough then mold the dough around the chocolate dough ball to make a round ball.
Roll the one big dough ball around in your hand until it is smooth and slightly tacky and immediately roll the dough ball into the nonpareil sprinkles then place on the baking sheet.
Bake for 10 - 11 minutes at 375 degrees F. Remove the cookies from the oven and place them on a cooling rack.
Store the cookies in an airtight container for up to a week.