Simple and Cheap to make. The cutting of the circles can be tedious. So I used an actual circle cutter to speed the process up. But you can always trace a circle and cut them the old fashioned way with scissors too.
Also, Tacky Glue or Hot Glue are highly recommended.
2 brown paper bags
Tacky Glue or Hot Glue
Scissors or Circle Cutter
*Brown Stamp Pad