They put a toy in the bottom box, clothing in the middle box, and treats in the "head" box. The OP had a card "belt" in front, where you could put money or a gift card.
I saw this on social media this morning and thought I'd share. I love it for any age!
I saw it too and I book marked it so I am going to do this for my two little nieces!! It will be fun for them and will look really cute sitting in front of the tree!