Mix the powdered sugar, butter, potato starch, and wheat flour. Knead until a dough forms. Shape the dough into small balls and use a wooden spoon handle to press a recess into the center of each ball.
Bake in a convection oven at 160°C (320°F) for 10 minutes. Remove from the oven and let the cookies cool completely.
Melt the dark chocolate in a double boiler (bain-marie) over medium heat. Stir in the 4 drops of peppermint oil. Pour some of the chocolate mixture into the recess of each cooled cookie. Let the chocolate cool and set.