Use athletic socks or children's fancy socks. Fill sock with rice. Before using the rice, you can mix it in a plastic bag with a little cinnamon oil or menthol oil for soothing smells. Tie top of sock off with a rubber band and pretty ribbon.
If giving as a gift, attached the following on a gift tag:
This little pillow filled with rice
Is such a comforting device,
Microwave for 2 to 3 minutes on HIGH
And kiss those aches and pains good-bye.
Apply it to a troubled spot
The heat will ease the pain a lot.
Or warm those little toes, so cold.
You'll find this nice to have and to hold
Or freeze it for awhile,
And fix that boo-boo in style.
Instead of a compress made of ice,
Use this pillow filled with rice.