What you will need:
A double broiler setup, I am using a medium sized pot with water in the bottom and a glass bowl on top
Silicon ice cube trays, you could use plain squares but its much more fun to use shaped trays.
Caramel (I suggest making your own caramel but if your feeling lazy you could use pre-made caramel)
Step 1: Melt the Chocolate
Setup your double broiler and let the water in the bottom come to a boil
While the double broiler is heating up cut up the chocolate so that it will melt faster
Once the water in the double broiler starts to simmer turn off the heat and add the chocolate
The residue heat from the water should melt the chocolate, if it does not melt all the way you can turn the heat on a little to help the melting process.
Step 2: Assemble Chocolates
Use the spoon (or your finger) to move the chocolate around the mold so it covers the bottom and side walls of each compartment
Then put a spoonful of caramel into each of the compartments
Finish by adding a layer of chocolate over each caramel
Step 3: Let the chocolate set up
Once the chocolates are set up gently push them out of the tray
You can use this same process to make chocolates with many delicious centers such as nuttella, peanut butter or nuts. The possibilities are endless!