Preheat oven to 375°F. Line two baking sheets with parchment paper and set them aside.
Cut butter into sixteen small cubes and place in the bowl of an electric mixer fitted with a paddle attachment.
Add flour, granulated sugar, brown sugar, baking powder, salt, and eggs; mix at low speed for 1 minute. Increase speed to medium and beat for 2 minutes, until soft dough forms.
Add chocolate chips and mix at low speed until evenly distributed through the dough.
Roll 8 balls of dough, each measuring 1/3 cup for Mickey’s head. Roll 16 balls of dough, each measuring 1 1/2 tablespoons for Mickey’s ears.
Place 4 heads on each baking sheet. Place 2 ears on top of each head to form Mickey’s head and ears.
Slightly flatten each ball of dough with your hands. The ears should be 1/4 inch from the head.
Bake one sheet at a time for 17 minutes, until the edges of the cookie begin to brown. Cool on the baking sheet for 5 minutes, then cool completely on wire racks before decorating.
Melt chocolate chips in a glass bowl in the microwave for 30 seconds, then stir. Repeat until chocolate is melted.
Drizzle desired amount of chocolate over each cookie, then add desired toppings while the chocolate is still wet.
Allow chocolate to set before eating.