For the base I used a roll of packing tape with a ribbon wrapped around it. (smallhomelove.com)
If you do the work yourself you may have to buy some moving boxes along with packing tape and packing paper. (madisonmortgageguys.com)
Finally, as I've mentioned before, I'm also a fan of saving food boxes and turning them into fun and frugal play food with the help of clear packing tape. (hintmama.com)