My brother in law heard about this and was quite intrigued, so I made him some for his birthday. Before we'd left the party, he had finished all of it. My niece, however, tasted it and proclaimed it to be a way to ruin both bacon and chocolate. I wish I could weigh in, but I never got to try it!
That being said, I'll share how I made it. I cut bacon strips into 3 pieces, then baked it until crispy. I let it cool completely (I prefer baking as a method, but I also wanted to get the rendered fat away from the bacon). Then I melted half milk chocolate and half dark chocolate disks, and dipped each piece of bacon in it. Finally, I finished with a light sprinkle of smoked sea salt.
Anyone else make this? I understand it's a tailgate delicacy, and it's so easy to make. Darling Husband's asking for a batch.