In a bowl, combine the flour and cocoa powder; set aside.
In another bowl, beat butter and shortening using an electric mixer on medium to high speed for 30 seconds.
Add in sugar and baking powder; beat until combined, scraping sides of bowl occasionally.
Beat in eggs, amaretto, and vanilla until combined.
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.
Drop dough by rounded teaspoons 2 inches apart onto an ungreased cookie sheet.
Flatten each piece of dough with a bottom of a glass dipped in additional sugar.
Bake at 375 oven for 7-9 minutes or until edges are firm.