Walnut Acres has the best i've ever tasted, you can get it via mail order,
www.walnutacres.com.
i can make it at home, but it is not as good as theirs.  i put the hazelnuts
in the oven, not too hot, about 250-300 F.  leave them in for about 1/2
hour, til your kitchen smells like roast hazelnuts.  don't burn them!  while
they are still warm, put them in the food processor and process, process,
process.  if it is still too dry, i add a spoon ful or two of hazelnut oil
(very hard to find).

JoAnn.