I started with a heavy duty paper plate and drew our picture on the center of the plate. You can use anything as your picture, from your child's favorite character, to a simple heart or star.
I then cut all the way around Cookie Monster's head.
Once he was cut out I used a hole punch to punch holes all the way around. I would make sure not to punch your holes to close to the edge so that it doesn't get weak and tear over time. Once you have your holes punched your lace up card is finished. Your little one can use an old shoe lace to "sew" around the edges of your card or you can make your own like I did by cutting a piece of yarn and wrapping the ends with tape to keep them from fraying.
The challenge of getting the yarn through the holes is not only a great learning tool but also keeps their little hands busy for a while.