Mix the warm beer with the yeast and allow to sit for 15 minutes until frothy. Meanwhile, whisk together the butter, eggs, yolks, and beer. whisk that into the yeast and beer mixture. Then add in the flour, cocoa powder, and salt. Knead for about 10 minutes until well mixed. Dough should be a little wet and sticky but hold a firm shape. Place in a greased bowl. Cover and let rise for an hour.
Roll out the dough into a half inch thick sheet. Cut out donut shapes with cookie cutters. Place the donuts onto a baking sheet and allow to rise another 30 minutes.
Bring oil to 350 in a dutch oven or thick frying pan. Fry the donuts in batches of 2 or 3 for 1 minute per side. Remove from oil and place on a drying rack.
Mix the chocolate butter and cream in a bowl and microwave for 15 seconds. Stir and repeat until you have a smooth sauce. Make sure to stir for awhile each time to give the chocolate a chance to fully melt.
Frost the tops of each donut with the ganache. Then sprinkle on the pretzel pieces. Best served immediately, but are still really good for about 24 hours.