What you need:
*envelope templates or plain old envelopes
*artwork (you can use magazines and coloring book pages also)
Cut out shape, fold, glue and you're done! Easy as pie. If you have a non-perfectionist as a wee one, have him or her cut do all the work. I would recommend this for kidlets 8 and up. Younger kidlets can do this of course but it can get frustrating with all the tracing and cutting. Make a set of envelopes to give family and friends or you can fill them up with letters and send them on their way.
Coming up next. Make tiny treasure envelopes using a giftcard envie as a template!
Envelope templates can be found at Paper Source. You can also download templates at Mirkwood Designs.