Combine butter and sugar in a large bowl and use an electric mixer to beat until light and fluffy.
Add eggs, one at a time, stirring until completely incorporated after each addition.
Stir in vanilla extract and almond extract
In a separate, medium-sized bowl, whisk together the flour, cocoa powder, baking powder, corn starch, espresso power, cinnamon and salt.
Gradually add dry ingredients to wet until completely combined.
Stir in mini M&Ms and chopped nuts
Cover bowl with plastic wrap and refrigerate at least 4 hours or overnight.
After chilling, preheat oven to 350F (175C). Line baking sheets with parchment paper and set aside.
Roll dough into 1 ½ Tablespoon-sized balls (about 38g) with your hands and roll thoroughly in granulated sugar, then in the powedered sugar.
Transfer to prepared baking sheet and bake in center rack of 350F (175C)preheated oven for 10 minutes.
Allow cookies to cool completely on baking sheet before enjoying.