Kit Kat is a chocolate-covered wafer biscuit bar confection that was created by Rowntree's of York, England, and is now produced worldwide by NestlÃ©, which acquired Rowntree in 1988, except in the United States where it is made under license by The Hershey Company. Each bar consists of fingers composed of three layers of wafer, covered in an outer layer of chocolate. Each finger can be snapped from the bar separately. Bars typically have 2 or 4 fingers. Larger Kit Kat Chunky bars are also popular.