Place 24 paper or foil cupcake liners in cupcake or muffin pans.

When preparing the nougat, add the coconut and almonds and set aside.

Have the tempered chocolate at 90°F/34°C. Using a small paintbrush or pastry brush, paint the inside of the cupcake liners with a thick coating of chocolate. Allow the chocolate cupcake liners to set in the refrigerator for 5 to 10 minutes. Fill each about half full with the coconut-nougat mixture, leaving a margin of chocolate along the top edge so the final coat of chocolate will adhere to it and seal the cups. Return the cups to the refrigerator for another 5 minutes, then top each with the finishing layer of chocolate and refrigerate again for 5 minutes to set. Decorate or sprinkle with shredded coconut. Remove from the muffin pan, and serve the cups with or without the liners.