Pretzels (if you can get the circle pretzels those work really well for this)
Hershey Kisses (milk chocolate)
M&Ms (plain)

Lay out the pretzels on a baking sheet. Put the unwrapped kisses on top of the pretzels. Place the baking sheet in a preheated oven at about 200 degrees or even a little lower and bake them for 5-6 minutes. When they're done, push the kiss down with an M&M.

Tip: If you turn your oven up too high the kisses will "bake" instead of melt and you won't be able to push them down with the M&M.