What a lovely idea! Living Etc. recommends collecting teacups and saucers at thrift stores and garage sales (which you can often get for a $1.00 or less) then labeling them with transfer lettering or metallic marker pens — or skip the labeling if you don't want to deface the cup. The end result: three-dimensional gift tags that'll make beautiful tea-light holders for your guests.
(Image: Living Etc)