A VERY cute idea! You need:- a small box
                                            - tissue paper
                                            - glue
                                            - paper

Cut many approximately 2 inch x 2 inch squares from the tissue paper. Cut out plenty becuase you will be covering the whole box!
Water down the glue-2 parts glue to 1 part water. Lightly brush some glue on the box and stick on the tissue paper squares you cut out. You want them to overlap so you do not see the box. Work in small sections until the entire box is covered. Set aside to dry. Once it is dry, you can lightly brush over your box with the glue and water mixture to make it more durable and shiny, however this is optional. Once dry, tie with curly ribbon as you would a wrapped present and attached a gift tag which reads...
                                                      This is a very special gift
                                                      That you can never see
                                                      The reason it's so special is
                                                       It's just for you from me

                                                       Whenever you are lonely
                                                        Or ever feeling blue
                                                        You only have to hold this gift
                                                        And know I'm hugging you

                                                        You never can unwrap it
                                                        Please leave the ribbon tied
                                                        Just hold the box close to your heart
                                                        It's filled with hugs inside