Combine the egg whites, sugar, and cream of tartar in a mixing bowl and mix on medium speed for 4 minutes. Note: If icing is not stiff enough add 1/4 Cup Powdered Sugar.

Add several drops of golden yellow gel food coloring in the large bowl of icing. Stir well to mix the color.

Spoon the icing into a pastry bag with a small tip.

Line a cookie sheet with wax paper.

Melt the chocolate wafers in the microwave (make sure to use a microwave safe bowl) in 30 increments stirring in between cooking time. Repeat until all the chocolate is melted.

When the chocolate wafers have melted dip the pretzels into it and cover the pretzels entirely. Immediately after place them on the wax paper lined cookie sheet.

While the chocolate covered pretzel is still hot add the mini chocolate chips for the ears and the candy eyes for the owl eyes.

Allow the chocolate covered pretzel to cool and harden.

Now using the golden yellow icing, draw a triangle going over it again to outline the triangle then fill it in with more of the golden yellow icing. This will serve as the owls beak.

Allow the royal icing to dry before serving or wrapping. Enjoy!