Over low heat, melt all ingredients together in a small pot, whisking to keep the chocolate from burning.
Allow to cool to the point where it just begins to thicken up. You should be able to safely stick your finger in it at this temperature.
Prepare a parchment lined cookie sheet and keep it handy.
Dip plastic spoons into the chocolate, being sure to scoop some of it into the spoon.
Set the spoon on the cookie sheet with the handle resting on the edge of the pan for balance and repeat with remaining spoons.
Set cookie sheet in the freezer for 30 minutes or longer if you have other things to do.
When you remove them after the first dipping, you may notice that part of the spoon is still exposed around the edge. Simply drizzle some more of the chocolate over the spoons and place back in the freezer for another 30 minutes. I did this about 3 or 4 times to get them fully covered.
Once you have the front fully covered, use a sharp knife to cut off the excess pools of chocolate from around the spoon. In doing so, you will see that some of the back of the spoon is still exposed. Simply dip the backs into the chocolate and freeze the spoons resting face down. Again, remember to balance them on the edge of the pan.
Once they are done and look the way you'd like them to, transfer them to a plastic bag or air-tight container and store them in the freezer for up to 6 weeks.
Please note that the nutrition data given here is a ballpark figure. Exact data is not possible.