Fill a pot 3/4 of the way up with water and place over medium heat. Put the chopped chocolate in a glass bowl and place the bowl over the simmering pot of water to melt the chocolate, stirring occasionally.

Line a sheet tray with wax paper and place the chopped peanuts onto a plate.

Once the chocolate is melted, dip the edges of each taco shell into the chocolate and then coat immediately with peanuts. Place the taco shell onto the wax paper and let sit at room temperature until the chocolate is hard, about 1 hour.

Fill the chocolate-dipped taco shells with ice cream and eat immediately or place into the freezer to save for later.