Preheat oven 400°F. Line cookie sheet with parchment paper.
Roll puff pastry sheet out to 9 X 13 rectangle.
With short end on top. Cut pastry 4 rows down, 12 rows across to make 48 small pastries.
Place on baking sheet and bake for 20 minutes.
In the meantime, place whipping cream and chocolate chips in small pot and bring to a boil, stirring till smooth and glossy. Remove from heat. Transfer to bowl and refrigerate for 1 hour.
When pastry is done allow to completely cool.
Cut each pastry in half. Top each with a tablespoon of chocolate. Place tops back on the pastry.