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In a bowl, combine the flour and cocoa powder; set aside.
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In another bowl, beat butter and shortening using an electric mixer on medium to high speed for 30 seconds.
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Add in sugar and baking powder; beat until combined, scraping sides of bowl occasionally.
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Beat in eggs, amaretto, and vanilla until combined.
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Beat in as much of the flour mixture as you can with the mixer; stir in any remaining flour mixture with a wooden spoon; stir in chocolate chips and nuts.
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Drop dough by rounded teaspoons 2 inches apart onto an ungreased cookie sheet.
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Flatten each piece of dough with a bottom of a glass dipped in additional sugar.
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Bake at 375° oven for 7-9 minutes or until edges are firm.
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Transfer cookies to a wire rack and let cool.