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.
Cute Gift Idea~ valentines or anytime popcorn and a soft drink! I did this a couple of years ago..really cute. You can replace "friend" with neighbor, teacher, principal, etc. Cute cheap gift! - @Ali Velez Velez Arthur (maybe for work!)