With an electric beater, whip butter and sugar, then add one egg at a time.
Add flour, crumbled Amaretti d’Italia macaroons and nougat previously blended in a food processor.
Pour the mixture in single-serving aluminium cups, then bake in the oven at 165°C for 30 minutes.
Now prepare the frosting: put soft butter, icing sugar and cream in a large bowl, then whip everything with an electric beater. When the mixture is even, smooth and airy, it is ready: fill a pastry bag with a ribbed tip and let it rest in the refrigerator for at least 20 minutes.
Garnish the cupcakes with the frosting and crumbled macaroons on top. Serve cold.