Melt your milk chocolate chips in the microwave. 20 seconds, stir, then 10 second increments until it's smooth, stirring in between. Amount depends on how many you're making. I think I used about 1/4 C.
Dip the flat end of your Kiss into the melted chocolate -you will probably have to remove some excess on the side of the bowl.
Press your dipped Kiss onto a sandwich cookie.
Dip the flat end of a semi sweet chocolate chip into the melted chocolate. Press it onto the other side of the sandwich cookie.
Place on wax paper to harden.
*You might have some sandwich cookies that are broken apart. That's okay, the "acorns" look just as cute with 1 cookie.