I think that if you are doing this for a "living" than yes, charge like you have a real job - $10/hr or more. If you are doing it because you love to do it and would really like to make this for your friend's son, than just charge for the materials, matter a fact take her with you and let her pay the cashier. I get a kick out of people who think they do such a good job that they need to be paid the top dollar for a hobby. Sorry, but unless you are doing this as a business (which I could not do, don't like making two of the same thing), you should be happy to have the materials covered. A friend of my husband, his wife was making stuffed animals, you know the panels you buy and cut out, assemble and stuff - I wanted to be kind and courteous, and complimented her on a dinosaur she made. Said, "wow, that is cute, I have a nephew who really likes dinosaurs, bet he would love it." She made one and her husband brought it over and of course as surprised as I was I asked what I owed her, $25!!!! Got out the purse, paid and was much less enthusiastic when complimenting people. So - some of us are pretty proud of our work, but are we all we think we are?