Melt chocolate according to package directions. I used about 1/2 cup for the two cupcakes. I also added some vegetable oil to thin the chocolate a bit.
Dip the bottom half of the unwrapped cupcake in the chocolate, using a spoon to bring it all the way up the sides of the cupcake. Tap off excess chocolate and place cupcake on a wax paper lined cookie sheet. Let harden (chilling helps speed this step).
Dip the top of the cupcake in the melted chocolate, again using the spoon to make sure it is completely covered, no cake showing. Place back on the cookie sheet and let harden.
Place as many of the Hershey's Drops on a paper plate as you need. Spray with the gold spray and chill until set. Turn over and repeat, so the entire candy is covered.
Turn the cupcake upside down, so the thinner part is on top. Frost with the buttercream (I used a 1M tip). Top with the gold coins.
Fool your kids into thinking you really found gold!