hi A.... i have never made one, but how about this: use paper plates. you can cut out a circle in the center if you like. have the kids start bringing in empty toilet paper rolls (or paper towel, you can just cut them in half) for the candles. the kids can paint them easily a day or more ahead of time, or you can if you want. or just roll them into construction paper. then all you need are some little dishes of elmers glue, the kids dip the bottom of the "candles" into it and put them in place on the dish. then let them use crumpled up green tissue paper balls and glue them onto the plate for the greens. all you really need to buy are the plates and the tissue paper. just take the tissue paper and stack/fold and cut into little squares about 3" square should do it. they love crumpling them into little balls, they all can do it, its excellent fine motor exercise too. then just dip each ball into the glue and put it on the plate. you can use some red paper for berries too, and use yellow/orange for the flames on the candles, make a ball and twist the top into a point, or just cut the flames out of construction paper. have fun, D.