I've done the research and there are a variety of directions for them. There are other wafer options and additional stem options. I've simply chosen the one I like. I like the look of the Nutty Butter Bites and the addition of the Peanut Butter taste. Some recommend adhering them with Chocolate Royal Icing. This seems to be the easiest method. It takes 3 ingredients. It would be a fun thing to do with your kids.
Here's what you'll need:
Mini Nutter Butter Wafers
Milk Chocolate Chips (you'll need enough for the acorn stems and some to melt to adhere everything together)
I'm posting a photograph so you'll have a visual of how they go together.
Melt some of the Chocolate Chips to use as the "glue" to hold the parts together.
Peace in the Kitchen!