Last Christmas, I purchased two sets of 12 kitchen towels on Amazon that had a variety of colors. I decorated them in a variety of ways using scraps and leftovers from other projects. For some, I did embroidery or applique, others I stitched down a band of fabric or ribbon across the width, and on some I attached lace. I matched them up in pairs to give as gifts. Since my only expense was the towels themselves, I had a dozen gifts for under $40, and they were a hit with everyone that got a pair.