Dapper Chap by Laurie'sScraps
Dapper chap template by JBStudio
gears from Hey Handsome by Gingerbread Ladies

I love how little kids get so much fun out of empty boxes.  Their Dad bought a new computer and the twins had hours of fun playing with the box it came in.  The look on Ben’s face makes me laugh, he seems very impressed with his brother’s clever use of this empty box