Special equipment: 2 latex balloons, rinsed and dried
Put the chocolate in a microwave-safe bowl and microwave for 30 seconds, stirring occasionally. Continue heating the chocolate for 10 seconds at a time until completely melted; be careful not to burn the chocolate. Stir until smooth. Let it cool slightly; the heat can pop the balloons.
Blow up 2 latex balloons to 4 to 6 inches in diameter and tie. Carefully dip each balloon in the chocolate. Rotate and slightly tilt each balloon, allowing the chocolate to go up the sides. Use a spatula or the back of a spoon to spread the chocolate up the sides.
Cool the balloons in the refrigerator tie-side down in a glass bowl or muffin tin for 5 minutes to set. Carefully snip the ties off with scissors to remove the balloons. The balloons should separate from the chocolate. If the balloons are still stuck to the chocolate, carefully peel off.
If you'd like the bowls to sit flat for serving, add a dollop of melted chocolate, about 1/2 tablespoon, to the center of the bottom of the bowls and place on a piece of parchment paper. Let set in the refrigerator for a few minutes.
After dipping the balloon in chocolate, while it is still wet, dip it in sprinkles, shaved chocolate, sanding sugar or crushed cookies/cereal for a customized dessert bowl. You can use different colored candy melts to create the bowls too!