Take square little pretzels, put a vanilla/chocolate Hershey's kiss on top and put in 200 degree oven for about 5 min. When they get glossy, take them out and put the M&M's on top. Refrigerate for a little bit to harden. Don't do what I did on the first batch -- don't wait for them to melt in the oven. They will just get hard. They taste just like chocolate covered pretzels, of course. My daughter puts them in little cellophane bags with ribbons and a tag for little gifts.
These would be fun to make for kids on a rainy day.