So we went with pencil boxes. Super easy and it's something he can help stamp and color in. Would make a fun teacher gift or class project! We used the lizard from The Angel Company and the candy hearts from Close to My Heart stampsets. Colored in with Close to My Heart Markers. Could easily be done with markers, crayons or pencil colors.
I know many girls also like critters so if you wanted to fancy it up or use girl oriented stamps, papers and colors you certainly could. Sand or distress the "to / from tag", double mat, add some bling and you are done!
I found the template for the pencil box on line. They offered several sizes to accomodate 3 or more pencils. If you print them they will show the fold lines, but since we are doing 27 we ran with it anyway! lol