such a sweet little project. simple enough for an older kiddo (or newbie crafter). cute enough for anyone.
wood embroidery hoop
floral fabric scrap
scissors or a rotary cutter
the cost on this one will depend on what you have on hand. i spent no money here. the hoops are typically (full price, no sale) between 50 cents and a couple dollars at hobby lobby depending on the size you choose. if you purchase a needle you will have it for future projects, as well as the remaining floss and burlap. for the heart (or whatever shape suits you), use what you have! fabric scraps, an old t-shirt, pajama pants, pillow case - anything you don't use anymore.
cut out your shape and pin.
sew with a whip stitch around the edge.
that's it. now get going. craft someone a super sweet little handmade goodness. make your best friend smile. or your neighbor who brought you dinner after the baby was born (ahem). or let your littles practice basic stitches for their piano teacher. enjoy!
(note: i just cut the burlap and tucked it behind the hoop. you could easily take a glue gun and secure it at that point. i left mine loose in case the recipient wants to take it out and frame it, scrapbook with it or the like. of course, they could just hang it on the wall, like i did here, or put it on a shelf.)