MAKE A TAG that reads~ "Money is scarce and times are hard. So I'm giving you this instead of a card. Something to use, something to share, so bottoms up, just cause we care. Merry Christmas!" Great gag gift!
Wrap a full sized chocolate bar with white wrapping paper and draw on the faces. For the earmuffs, use a black pipe cleaner and pom poms. Use buttons or black puffy paint and a cute ribbon and tag to complete the look.