Preheat the oven to 400°F.

Place the hazelnuts on a large sheet pan and roast them for about 10 minutes, or until slightly browned. Be careful not to burn them.

Pour the hazelnuts into a food processor, and process until you’ve created hazelnut butter, about 5 to 7 minutes.

Place the chocolate pieces in a microwave-safe glass bowl, and microwave on high for 30 seconds. (Alternatively, you can melt the chocolate in a double boiler.)

Stir well after 30 seconds and let the chocolate sit for a moment (the heat retained by the glass will help start the melting process). Microwave for another 30 seconds, and stir well. If the chocolate is not fully melted, microwave for another 30 seconds, repeating the process until the chocolate is fully melted.

Once the chocolate is fully melted, add the coconut butter and microwave for another 15 to 20 seconds.

Pour the melted chocolate-coconut mixture into the hazelnut butter, and process in the food processor until well blended.

Pour the chocolate-hazelnut spread into a small glass bowl. You can refrigerate it or serve it warm and still rather liquidy, or simply allow it to cool to room temperature, at which point it will have thickened and hardened somewhat.