Microwave the chocolate in a microwave-safe bowl in 30 second intervals until it's melted. You could also use a do-it-yourself double boiler to melt the chocolate. I've provided instructions on how to do this earlier in this post.
Dip the Oreos into the chocolate and roll them around until they're fulled coated. Use a fork to remove the oreo and allow any excess chocolate to drip back into the bowl.
Place the Oreo on a cookie sheet lined with parchment paper and place a peanut or almond M&M in the center and allow it to cool. Repeat this process until all 24 Oreos are coated and cooling.
Squeeze the icing to create squiggles coming from the peanut or almond M&M. If the opening of the tube of icing is too large pour the icing into a plastic sandwich bag and cut a tiny corner. Squeeze the red icing out to create the squiggles .
Squeeze a tiny amount of icing in the center of the peanut or almond M&M and place one chocolate chip or brown regular M&M in the center to create the pupils.