Tissues, magic marker, finger, stick, or pen
Scrunch a tissue into a ball, and drape another tissue over it. Twist the top tissue below the ball to make a floaty body. (You can tie it on with a rubberband to make it tighter.) Draw a face on one side of the ball and stick your tissue puppet on a pen or your finger and do a puppet show. Toddlers love holding them and playing with them--especially if they are home sick with a cold!