For the chocolate eyes, mix all ingredients and knead into a dough. Let it rest in the refrigerator for at least 1-2 hours. Form the dough into 4 rolls and cut off even pieces.
Roll these into balls, flatten slightly and place on a baking sheet lined with parchment paper. Using a floured wooden spoon handle, press a small hole in each dough.
Bake at 165° for about 8-10min and let cool. For the filling, dissolve the chocolate in the water. Using a small spoon, fill the cookies with the chocolate and let the chocolate eyes dry well.