1. Line 48 small muffin cups with paper or foil baking cups.
2. Beat butter, sugar, water and vanilla in large bowl on medium speed of mixer until well blended. Add eggs; beat well. Stir together 1 1/2 cups (375 mL) flour, salt and baking soda. Gradually add to sugar mixture, beating on low speed just until blended. Split dough in half; add remaining flour to one half and cocoa to the other half, blending each thoroughly. Wrap and refrigerate doughs until firm enough to handle.
3. Preheat the oven to 350°F (180°C). Shape dough into 1-inch (2.5 cm) balls; place in prepared muffin cups. Bake for 12 to 14 minutes or until cookie surface is set. (Vanilla cookie should be light golden.) Cookies will appear soft and moist. Do not overbake. Cool for about 3 minutes on wire rack.
4. Push a REESE PEANUT BUTTER CUPS Candy into the centre of each cookie (peanut butter cups will soften and melt). Before peanut butter cup sets, place 2 peanut halves on each. Cool completely in pan on wire rack.
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