Line a muffin tin with 12 silicone liners. Remove 24 dark chocolate chips and set aside.
Melt 1 cup chocolate chips in a double boiler or microwave. Pour melted chocolate evenly throughout each silicone liner, spreading chocolate flat in each silicone liner. Place in the fridge to harden for 5 minutes.
Melt coconut butter in doubler boiler or microwave. Once chocolate has hardened, pour coconut butter evenly on top of the chocolate and onto the sides of the liner. Place in the freezer to harden for 10 minutes.
While the coconut butter hardens, melt the second cup of chocolate chips. Place the yogurt covered pretzels on a plate then use a toothpick to dip into the chocolate then place a small amount of chocolate onto the back of the chocolate chip the press that side into the oval opening of the pretzel, then repeat on the other side to create two eyes. Repeat with all pretzels.
When the coconut butter has hardened, pour the last of the melted chocolate evenly on top of the coconut butter in each silicone liner then press the yogurt pretzel into the middle of the melted chocolate. Place in the fridge for 10 more minutes to harden the chocolate.
Bring the coconut boo cups to room temperature before serving to ensure they are soft to bite into!