1. Remove wrappers from chocolates; place in freezer while preparing and baking cookies.
2. Beat butter, granulated sugar, water and vanilla in large bowl on medium speed of mixer until well blended. Add eggs; beat well. Stir together flour, cocoa, salt and baking soda. Gradually add to sugar mixture, beating on low speed until blended. Cover; refrigerate dough about two hours or until firm enough to handle.
3. Heat oven to 350°F. Line 48 small muffin cups (1-3/4 inches in diameter) with paper or foil baking cups or lightly spray with nonstick cooking spray. Shape dough into 1-inch balls; place in prepared muffin cups.
4. Bake 11 to 13 minutes or until cookie surface is set. Cookies will appear soft and moist. Do not overbake. Cool about 5 minutes on wire rack. Dust cookie tops with powdered sugar. Press frozen chocolate piece into surface of each cookie. Cool completely in pan on wire rack. Makes about 48 brownie bites.