Line 24 small muffin cups with mini cupcake liners. If you do not have a mini muffin tin you can just use a regular one.

Add the chocolate chips to a microwave safe bowl and microwave on 30 second intervals stirring each time until fully melted. Using the back of a small spoon, coat the inside of cupcake liners with melted chocolate. I like to coat them really well and put a little extra in the bottom, but this is up to you.

Refrigerate until firm about 20 minutes or place in the freezer for 10-15 minutes. If there are any thin spots you can add more chocolate then refrigerate again until firm.

While the chocolate is hardening beat the peanut butter, powder sugar, butter and vanilla in a small bowl or the bowl of a stand mixer until smooth and creamy.

Once the chocolate is hard spoon the peanut butter filling into chocolate cups. If the chocolate starts to get a little soft just place them back in the fridge as you work. Once you have filled all the cups, unwrap the chocolate kisses and place one on top of each peanut butter cup. Refrigerate until ready to serve. These taste best cold right out of the fridge! Don't forget to first remove the cupcake liners before serving.