For this activity, we had the girls make home-made Thank You cards. To make it simple, I bought a package of pre-cut blank cards with envelopes. They used markers and colored pencils to create whatever kind of card they wanted.
I suggested that they could make a Thank You card for anyone they wanted and if we had time, they could make a second card of any kind at all.
I stressed the importance of showing appreciation to people for all that they do for us, even if it is just that they are our friend.