In a bowl, combine powdered sugar and xanthan gum. Add water a little at a time to combine, use hands to incorporate.
When it forms a “dough,” knead it a few times. Roll it out with a rolling pin and let dough rest for about 10-15 minutes, covered with plastic wrap. Roll out in stages, keeping the remaining dough covered in plastic wrap. Cut out a circle about 1½” in diameter and roll until it is very thin.
Take 1 cookie and roll in hands until it is a round ball.
Take dough circle and drape it over cookie. Place 2 chocolate chips for eyes.
Best if eaten right away. May be stored covered tightly in plastic wrap (to keep from drying out) for 1-2 days.