Preheat oven to 250°F. Line a baking sheet with parchment paper and set aside.
Place pretzels onto the baking sheet. Top with a REESE’S peanut butter cup and then place another pretzel on top. Cook for 2 minutes, or until the chocolate has started to melt.
Remove from oven and press the top pretzel down. Place in the freezer for 15 minutes, or until they have set.
Place the chocolate in a microwave safe bowl and then melt the chocolate in the microwave for 1 minute. Stir and then cook an additional 15 seconds if needed. You can also use a double broiler to melt the chocolate.
Dip the pretzel into the chocolate with a fork and then tap on on the edge of the bowl to remove any excess chocolate. Place back onto the parchment paper. Top with any toppings and allow to cool. You may place them in the freezer to harden faster.