Nuts. An interesting addition, but quite difficult if that is to be your main fermentable. I can see there being a couple of problems as nuts have oils that could ruin head retention, but at the same time they have quite a bit of proteins, so the effect could be more balanced (I simply don't know). I would wager that germinating them is definitely the first step, followed by baking them in the oven. The amount of time in the oven will depend on what kind of flavor you want VS how much sugar you want. If I had enough nuts to try this, I would start out with several pounds of nuts and attempt to germinate them. I don't know how this is done. I've germinated seeds, but not nuts (i know, nuts are seeds, but in my head it seems different). If someone could post a method for that step, then the next would be to roast and boil them. Boiling will help by both dissolving the sugars and processing some of the proteins. Hops will still need to be added as they help to preserve the beer.
If anyone is feeling especially gung ho about using nuts, I'd try shaving off the membrane directly next to the nut (beneath the shell, attached to the meat) and placing it in a solution or sterilized water with sugar (or brown sugar, or just boiled apple juice, or any kind of sugar infused liquid) to try and cultivate some natural yeast. Who knows, could be interesting.
If someone could correct me one way or another on germination, that would be appreciated