Soften the butter and add the sugar, then combine the two ingredients, add the oil and eggs, then stir again, add the almond extract, salt. Gradually, sifting, add flour and baking powder, knead the dough.
Divide the dough into two parts, add the cocoa to one part and combine the gas with the dough.
Wrap the dough in foil and refrigerate.
Roll out the dough between two pieces of baking paper and, using a small, circular mold, grind out circles.
Arrange the cupcake shapes, 4 circles of one color and 4 circles of the other color.
Bake at 180 °C in about 12 minutes.