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 ¾ 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 ¼ tsp. of almond extract to the remaining dough.
Measure out 1 tablespoon of almond-flavored dough and make 25 balls with the dough. Next measure out 1 teaspoon of the chocolate dough and roll into 25 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.