A process for preparing frozen particles having an average diameter of from 1 to 10 mm and comprising from 1 to 50 wt % of a frozen aqueous core and from 50 to 99 wt % of a fat-based shell is provided, the process comprising: providing a dispensing device having an inner nozzle and an outer nozzle which surrounds the inner nozzle; supplying an aqueous mix to the inner nozzle and a fat-based mix to the outer nozzle, thereby forming particles with a water-continuous core and a fat-continuous shell, and then dropping the particles into a refrigerant.