You need the square pretzels (I found them at Target), kisses (I used dark and milk chocolate) and M&Ms.
Lay the pretzels on a cookie sheet lined with foil or parchment and put a kiss on top of each. Yeah, you have to peel the kisses. (Um, sorry about the photo, it didn't look good at any angle.)
After you've cooked them at 170 degrees for about 5 minutes, take them out and put an M&M on top of each one and press gently down. This takes a bit of dexterity to get it centered and not pushed down too hard. Don't fret; you can do it!