Our guild makes these. We have had a sewing bee to do them, made over 50 that day with around 20 people working, and also do them individually. One member recently made 30 to donate. We donate them to a hospice group that serves nursing homes in the area. They take and distribute them. One of the things we often use for a base are place mats. We can find them in thrift stores. Another good source for the mats are fabric samples from upholstery. We had some donated to our guild by a local furniture store. They are just the right size and all you need is some backing which we do birthing style and then put your stuff on for the completed mat. Someone donated a whole bunch of beanie babies and we've been putting them on the mats as well. Pants zippers are good as well. Just cut them out of a pair of old pants with enough fabric around them to sew on the mat. Voila! a working zipper to run up and down. Pockets are good to add to. Just cut them off shirts and pants and sew on. Plackets of buttons of the front of shirts to button and unbutton are also used. Whatever you put on make sure it is secure. We either use a double stitch on our machine or do a lot of backstitching. We have also used the back and forth stitch that sews on button to sew things on. The beannie babies are sewn on with a cord around their neck so they dangle and can be held. Zippers are fine for where we donate but it is good to check. Google fidget mats and there are a lot of ideas out there.