Line a baking sheet with parchment paper, and set aside.
Melt chocolate chips in a bowl according to package directions.
Dip an Oreo into the chocolate, completely submerging to coat both sides. Use a fork to lift the cookie out of the melted chocolate, and tap the fork on the side of the bowl to allow any excess chocolate to drip off. Place the chocolate-coated Oreo on the prepared baking sheet.
Add one white chocolate melt to the lower half of the Oreo for the penguin’s belly.
Press two candy eyes and an orange Mini M&M in the center for the beak.
Take one Sour Punch Rainbow Straw, and cut it into about 2-2 ½-inch pieces. Next, slice it lengthwise in half. Wrap one half of the straw around the top of the penguin Oreo to create the strap for the earmuffs.
Add two regular sized M&Ms that match the color of the Sour Patch Rainbow Straw to the sides of the Oreo to complete the ear muffs.
Repeat this process to create as many Penguin Oreos as desired.
Place the baking sheet in the fridge for 15 minutes to allow the chocolate to firm up.
