Combine warm water with yeast and sugar, stirring gently. Let sit for 5 minutes or until the mixture is foamy and the yeast has been activated.

Add bread flour, butter, and salt to the yeast and water mixture. Mix until a dough forms and knead until smooth and elastic, about 5-7 minutes. Transfer dough to a bowl and cover with plastic wrap. Place in a warm spot and proof until doubled in size, about 1 hour.

Preheat oven to 400 degrees F. Line a baking sheet with parchment paper.

Combine boiling water with baking soda and stir until the baking soda has dissolved.

Separate the dough into two portions. Lightly dust a clean work counter with flour. Work with one portion at a time, keeping the other covered with a clean kitchen towel. Roll the first portion into a log and cut the log into 2-inch pieces. Flatten each piece until it's 1/16--inch thick and place ½ teaspoon of nutella in the center. Gather the edges together to seal in the filling and shape into a rectangle. Repeat with the remaining dough.

Dip each pretzel bite into the baking soda and water solution for 30 seconds, flipping the dough over halfway through. Use a slotted spoon to take out the dough and place on the prepared baking sheet. Repeat with the remaining dough.

Combine the finely chopped almonds with the brown sugar and butter. Sprinkle the almond topping on top of the pretzel bites and bake for 8-10 minutes or until browned. Remove from the oven and let cool slightly. Serve warm.