While Merrilee at Mer Mag uses these leftover tea boxes, you really could use any kind of cardboard box from around the house, depending on the size you want. Instead of duct tape, try painting the boxes or decoupaging them with some decorative paper (or upcycle even more and use old magazines). Either way, it's a fun project to do with your kids that results in a toy they can play with for hours.
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(Image: Mer Mag)