1. Cut the top half off of the muffin cups so they are shallower.

2. Pour the chocolate chips into a glass bowl and melt them in the microwave. When melted, add about a third of the salt (just a pinch), the vegetable oil, and 1/8 cup of powdered sugar. Mix until the chocolate is a consistent texture.

3. Using a teaspoon, spoon a portion of the chocolate into the middle of a muffin cup. Draw the chocolate up the edges of the cup with the back of the spoon. Coat the entire inside of the muffin cup with chocolate and place it into a muffin tin. Repeat with the remaining muffin cups and then put the whole muffin tin in the fridge so that the chocolate hardens.

4. Combine the peanut butter, the remaining powdered sugar and remaining salt in a medium bowl.

5. When the chocolate in the muffin cups has hardened, soften the sweetened peanut butter into the microwave oven on full power for 1 minute (to make it easier to put in the muffin cups).

6. Spoon a small portion of peanut butter into each of the chocolate-coated cups. Leave room at the top for an additional layer of chocolate, which we'll add later. Put it back in the refrigerator to harden the peanut butter. This should take an hour or so.

7. When the peanut butter filling has hardened, re-melt the chocolate chips in the microwave. Use a teaspoon to spread a layer of chocolate over the top of each Reese’s. put back in the fridge to harden the newly added chocolate.

8. After the chocolate has hardened, take them out of the fridge, and they are ready to eat.

Makes 12 Reese's.