1. Preheat the oven to 400°F (200°C). Line a baking sheet with parchment paper.

2. In a large bowl, combine the flour and 1/2 cup (100 grams) of the granulated sugar. Add 3.5 ounces (100 grams) of the softened butter and mix until a dough forms.

3. Roll out the dough to about 1/4 inch (6 mm) thickness. Cut out circles using a cookie cutter or the rim of a glass.

4. In a separate bowl, whisk together the egg and a pinch of salt. Brush this mixture onto one half of each dough circle.

5. Fold the dough in half to form a triangle and press the edges together to seal. Use a fork to crimp the edges.

6. Place the puffs on the prepared baking sheet, leaving about 1 inch (2.5 cm) of space between each puff.

7. Bake for 15 to 20 minutes or until golden brown.

8. While the puffs are baking, prepare the tosca filling. In a medium bowl, combine the remaining 7 ounces (200 grams) softened butter, confectioner's sugar, and light corn syrup. Whisk until smooth.

9. In another bowl, whip the heavy cream until stiff peaks form. Gently fold the whipped cream into the tosca mixture until fully combined.

10. Once the puffs have cooled, carefully slice them in half horizontally. Fill each one with the tosca mixture and top with chopped walnuts and sliced almonds. Place the top half of the puff back on top of the filling.

11. Serve the walnut cream puffs with the remaining 1/2 cup (100 grams) of granulated sugar on the side for sprinkling, if desired.