Little ones are often faced with little budgets at gift-giving time. We have some terrific ideas for presents that kids of all ages can make for the loved ones on their lists. What better way to show that a gift from the hands and the heart is priceless?

• Soap swan sachet. Take a bar of scented, oval-shaped soap. Wrap in tulle or netting; secure at one end with pipe cleaner and fan out tulle for swan's "tail." Twist together two pipe cleaners and bend into shape for swan's "neck" and "head."
• Flowering plant. Decorate a plain ceramic or terra-cotta pot; plant and force a flowering bulb, such as amaryllis or paperwhite narcissus.

• Make a "coupon book," with each coupon good for a service Dad would appreciate, such as washing the car, cleaning the garage, etc.
• Leaf stamp stationery. Gather a variety of leaves and stamp pads in various colors. Stamp designs onto plain white printer/copier paper.

• Make an audio or videotape—tell stories and jokes, sing songs, dance, perform skits.
• Make a photo bookmark. Cut two equal-sized pieces of heavy paper or poster board (About 2" by 6"). Cut a small square out near the end of one piece. Glue a photo (you'll have to cut even a wallet-sized print to fit) on one strip, then glue the strip with the square cut out on top. Paint or decorate the bookmark when the glue has dried.

• Safety pin jewelry. Using seed beads and safety pins, you can make your own design and create clever and pretty pins.
• Coin holders. A great gift for an apartment dweller or college student who uses coin-operated laundry facilities: decorate old film canisters and fill with coins.

• Make a "cookie jar": Layer the dry ingredients and chips for a favorite cookie recipe in a quart jar. Decorate the jar with fabric, ribbon, glass paint, shells, etc.
• Try some bubbly bath jelly. Dissolve 1 packet of unflavored gelatin in 3/4 cup of boiling water. Add 1/2 cup clear liquid soap, 5-8 drops of fragrance oil, and 1 drop of food coloring, and stir gently. Pour into a clean, empty plastic jar with lid. You can make a personalized label to put on the jar.