In a large bowl mix the butter and shortening until fluffy.
Add the sugar, baking powder and salt; mix until combined
Mix in the egg, egg yolks and vanilla until combined, scraping sides of the bowl.
Mix in the flour until combined, forming a soft dough.
Remove 3/4 cup of the dough to a small bowl and add the sifted powdered sugar, cocoa powder and melted butter. Mix well to combine
Add the 1/4 tsp. of almond extract to the remaining dough.
Measure out 1 tablespoon of almond-flavored dough and make 30 balls with the dough
Roll the chocolate dough into 30 1" balls.
Flatten the almond-flavored dough and place a chocolate dough ball in the center and mold the dough around it to make a round ball.
Roll the ball in the nonpareil sprinkles and place on a parchment-lined baking sheet.
Bake for 10 - 11 minutes at 375 degrees.