Beat peanut butter and powdered sugar in small bowl until combined.
Spread 1/2 teaspoon peanut butter mixture on flat side of one cookie. Place another cookie flat side down to sandwich the peanut butter mixture. Do this with remaining cookies to create a total of 20 sandwiches.
Next, melt the chocolate chips in microwave at increments of 30 seconds, stirring in between, until all chips are melted and smooth. *Dip each sandwich in melted chocolate shaking off excess. Place on wax paper and refrigerate about 20 min or until chocolate is set... Or eat if you like a warm chocolate mess. I say rules are meant to be broken... especially in the kitchen ;)