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The preparation of the nougat is as follows: For the white lightly toasted almond praline with white couverture; toasted, lightly toasted almonds with milk coverage and black, more toasted almonds with chocolate coverage. All this is covered with chocolate. The almond is roasted in the oven and mixed with sugar, passed through the refiner, icing sugar is added and passed through the roller until a thick paste comes out that is covered with the corresponding topping.

Legend has it that it was started by Iñigo Urrutia, who was in Santa Ana de Soconusco in the 17th century, where he learned the secrets of selecting the best cocoas. Soconusco was one of the main cocoa-producing areas in colonial times and its name was assimilated at this time to that of quality cocoa.