Oh, I have several but my best is this..... take a small jewelry box and wrap it with pretty paper and tie a bow around it. Then, make a tag on the bow with this poem attached. I would recommend using some acid free type paper for your card so it will not fade or deteriorate. I loved this so much I had my kids make one for their grandparents one year, and they loved it too.... Below is a link to get a visual. The one shown is painted, the one my kids made was wrapped. So the poem was altered a bit. Either way is great.
I took an ordinary box
As empty as can be
I filled it with a special gift
And wrapped it carefully.
But you cannot ever open it
Just leave the ribbon tied
And hold it tightly near your heart
Because it's filled with love inside.
http://www.earlylearningactivities.com/PDF/bfol.pdf