Fold each tortilla into quarters and then snip out shapes with clean scissors as if to make a paper snowflake; add decorative cuts but not too many that your snowflake is too delicate and breakable. (If your tortillas are stiff, you can soften them in the oven for a minute or so).
Place the snowflakes on lightly greased or sprayed baking sheets and bake 5 to 7 minutes or until the edges are lightly browned.
Remove from oven and immediately dot each snowflake with about a dozen evenly spaced chocolate chips, then return the flakes to the oven just until the chips start to melt.
Transfer the snowflakes to a cooling rack and "frost" the snowflakes with melted chips.
Place frosted snowflakes in the fridge for 5-10 minutes to set the chocolate, then sprinkle with confectioners' sugar.