Start by lining a cookie sheet with wax paper, then fill the sheet completely with square pretzels. Top each pretzel with a peppermint Hershey Kiss. Heat your oven to about 170 degrees and WATCHING CLOSELY warm them for 5 to 6 minutes. You want to soften the Kiss, not melt it (or it turns into a big mess)! When it's soft, you can press an M&M on top. Chill for 5 to 10 minutes to set, wrap in a cello bag with ribbon or put on a pretty plate (you want the plate to be pretty cuz the treats will be gone so quickly all people will see is your plate)
for those weird, um, i mean few people who don't like peppermint, or just for a taste reminiscent of a turtle you can follow the same instructions but use Rolos with pecans. yum!