4×4 tiles - 19 cents each at Home Depot. A package of 72 felt mounting circles for about $3.50. Glue Sitck Photos already cut to tile size. Folow directions for Resin and DONE! That easy and awesome gift.
Buy a rough surfaced tile from Lowes (less than a dollar) and mod podge scrapbook paper on it. Then mod podge the pic over that! Let dry and wrap with a pretty bow. You can even include a small stand to set the tile in!