He picked out the fabric from our stash of bits and pieces - soft flannel for extra comfort. He traced letters onto fabric.
He cut and then decided how the letters should be arranged "just so", adding an ' s to make it an even amount of letters.
I sewed the letters and then he sewed.
We filled it - the boys decided we should use rice rather than wheat (I think partly because they think it will smell better and partly - a big partly- because they don't like the short grain brown rice we have a massive bag of right now and were happy to use up about 6 cups of it. Now he has a gorgeous, useful gift that he is very proud to have made and can't wait to give to his friend.