Hand mix peanut butter, butter and powdered sugar to form a smooth-yet-stiff consistency then set aside.
Unwrap 48 chocolate kisses and place 1 tsp of peanut butter mixture between two candies. Press another two tsp of dough into the palm of your hand, then press the two kisses into the dough. Set aside (it will be half-covered). Press another two tsp of dough into your palm and press the uncovered half of the kisses into the dough. Lightly roll the candy on a flat surface, then pinch off the ends to make a football shape. When finished none of the the chocolate will show. Repeat until you have assembled 24 footballs.
Melt dark chocolate wafers according to the package instructions.
Press a toothpick or candy stick into the center of each football and dip in melted chocolate. Transfer the footballs to a parchment-lined baking sheet to harden. Add the laces using white gel icing when chocolate is hardened. Use a toothpick to shape the laces and clean up any stray icing. Game time!
Notes
These are an awesome decorative food for your tailgating spread!