Unwrap the Kisses and set aside. Arrange all the ingredients on a piece of parchment paper or directly on the counter top.
Melt 1/4 cup peanut butter chips in the microwave for about 20-30 seconds. Stir the chips and microwave for 10-30 more seconds -- don't over cook. When assembling the acorns, I set the bowl of melted peanut butter chips in a larger bowl of very hot/boiling water so the chips stay melted.
Assemble the acorns: Put a small dab of melted peanut butter on one side of a Nutter Butter Bite. Immediately "glue" a Kiss to the Nutter Butter Bite. Set aside, and continue gluing the rest of the Kisses. After a minute or two they will harden enough to add the acorn tops.
Add the acorn tops: Put a tiny dab of melted peanut butter on the top of the acorn and top with a chocolate or peanut butter chip. Set aside to harden.