In a large bowl, combine powdered sugar, condensed milk, peppermint extract, and 2 tablespoons of water. Stir until a stiff paste forms. Adjust the mixture with more sugar or water until it reaches the desired consistency.

Lightly dust your surface and rolling pin with powdered sugar. Roll out the paste to about 0.5 cm thick, ensuring the thickness is even for consistent cooking.

Using a 4 cm round cutter dipped in powdered sugar, cut out 24 rounds. Place them on a parchment-lined tray and let them dry slightly.

In a heat-proof bowl, melt the dark chocolate over simmering water, stirring until it's smooth and glossy. Allow it to cool for a few minutes before using.

Transfer the slightly cooled melted chocolate into a piping bag fitted with a small plain nozzle. Drizzle the chocolate generously over the dried rounds, creating a beautiful pattern.

Place the chocolate-drizzled rounds in the refrigerator and chill for about 10 minutes, allowing the chocolate to fully set and become crisp.

Optional: Sprinkle some crushed peppermint candies on top for an extra festive touch!