My son and I have made cut out sugar cookies and decorated then from the time he was two years old. At first, he ate more of the toppings than he decorated with, and last year I really had to sort of guilt him into taking the time to do it (he's 12 this year, and I don't know how that'll go). When he was into trains, I bought a set of copper cookie cutters of an engine, a couple cars and a caboose; when he was into Star Wars, I bought a set of Yoda, a Storm Trooper and Darth Vader cutters. And I always use a lot of cookie cutters my mom and grandmother handed down. Some of my favorites are a duck, a cow, a toy soldier and an ace of spades. Whenever I make cut outs for Christmas, I always leave a few undecorated for my dad, who likes them that way so he can dunk them in his coffee!