You need: Kid Scissors, Paper, Hole Punches and Yarn.
Fold the paper into a square then a triangle, round the shortest end of the triangle with scissors and cut. My 3 year old was good at this, my 2 year old was better at hole punching.
I forgot to take a picture of the garland, but basically you string them together and make garland with all of the different sized snowflakes. Pretty Cute!