They used to make gifts.  Now they buy them.  The last few years they did little chores to earn quarters and would buy $1-$2 gifts for everyone.  This year Braeden wanted to buy better stuff and I give them allowances now so they're using that.  I pay half of anything they buy so they can get better things.  They really like doing it.  I think the buying gifts things started with the Secret Santa shop at school but we go to Rite Aid or other drugstores or dollar stores now.