My best Christmas memory of a gift I received was of a skating rink my dad made for me in our back yard. He cleared out our vegetable patch every year so there was a substantial bare spot in the back corner of the yard.
He took corrugated aluminum that you would usually use for garden edging, poured sand around the outer edges to keep them standing upright, and put a ripped up old pool liner inside it. Then he filled the pond with water. Best gift I ever got.
Dad had been laid off the week after Thanksgiving and we had very little savings. I didn't know that until I was grown up! We were having a conversation about presents and I reminded him of his great gift.