Fold a colored paper to make the card. Cut a round shape out of another paper (preferably skin-colored, you may even color a white paper with crayons :).
Place some cotton on the card. Then, put the round cut-out on top of it and seal it from all sides with glue, as in the images.
Glue some cotton on the face to make beard and mustache (I rolled a small piece of cotton and glued it on top of the beard to make the mustache look separate from the rest of the beard).
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Cut a red piece of paper in the shape of Santa's cap. Glue some cotton at its base. Then glue the cap on the head of Santa.
Finally, cut a small piece of red paper in the shape of mouth and stick it. Draw the eyes and glue a tuft of cotton at the tip of the cap. Then write your message, and it's done!