Cut the acetate sheet into shapes that will fit the baked goods you're trying to cover. For example, if you are baking a cake, you can cut a circle for the top and long strips for the sides.

Place the pieces of the acetate sheet flat on the counter on top of a piece of foil or waxed paper.

Pour a thick ribbon of melted chocolate or liquid candy melts on the pieces and use the spatula to spread it in an even layer onto the acetate sheet. The candy will bleed over the edges onto the foil or waxed paper beneath.

Leave the sheets alone to allow the chocolate or candy to set for about five to 10 minutes until it is partially hardened but still very flexible. If you wait too long, the candy will become too firm to mould around your cake.

Lift each piece of acetate sheet very carefully and press the candy-coated side against your baked goods.

Place the entire cake, with the acetate sheets firmly in place, into the refrigerator and wait 30 minutes or until the candy has completely hardened.

Peel the acetate sheets off of the cake very carefully. The chocolate or candy must stay on your cake while you peel away the sheets and discard them.