For toddler tree, add buttons...as an infant she can stick them on the felt tree, when she gets older she can hang them on the buttons! So cute! (This is an advent calendar, but adapt it for toddler tree.)
Wrap a full sized chocolate bar with white wrapping paper and draw on the faces. For the earmuffs, use a black pipe cleaner and pom poms. Use buttons or black puffy paint and a cute ribbon and tag to complete the look.