Cut the caramels so that you have a piece that is 2/3 the candy and 1/3. The larger section will be the body or the acorn and the smaller piece will be the cap
Here, I have rolled the big pieces into balls and the smaller into discs. The heat from your hands start to soften the caramels so it's good to make a bunch at once so that you can put one down and work on another to keep them from getting too gooey.
Attach the cap to the body and pinch to form a stem. I touch the top of the stem to keep it from being too pointy.
Here I am using a pin tool to make the markings on the cap. You could also use a butter knife or a plastic rotary fondant tool. The lines don't have to be perfect.