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1
Cut a piece of acetate (see Sources, page 342) to fit the back of a baking sheet.
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2
Tape acetate to inverted baking sheet.
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3
Melt bittersweet chocolate (see page 323).
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4
Coat the surface of a wood-graining tool with a thick layer of melted bittersweet chocolate.
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5
Starting at the top of the acetate, rock the coated tool back and forth while dragging it in one swift motion to make a vertical striation.
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6
If you are not satisfied with how it looks, repeat motion over each strip right away.
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7
Transfer baking sheet to the freezer and chill until set, about 3 minutes.
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8
Melt white chocolate (see page 323).
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9
Stir to cool slightly (it should not be piping hot), then pour the white chocolate on top of the coated acetate.
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10
Using an offset spatula, quickly but gently spread the melted white chocolate evenly over the entire surface (do not press too hard or the dark chocolate will smear).
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11
Freeze baking sheet for 30 seconds to allow the chocolate to set slightly.
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12
Remove from freezer, and use a 2 1/4-inch round cookie cutter (the same size as the top of cupcakes) to cut rounds of chocolate (press down to the acetate), leaving them intact on the baking sheet.
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13
Return to freezer and allow chocolate to set completely, at least 10 minutes (or up to 2 days, wrapped well in plastic).
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14
Once chocolate has hardened, remove tape from one side of the pan; lifting acetate from that side, punch out the chocolate rounds (leave on baking sheet).
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15
Refrigerate until ready to use, up to 2 hours.
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16
To avoid leaving any fingerprints on the surface, use an offset spatula to transfer rounds to cupcakes.
