You can buy a big package of this Spanish Moss at Michael's Craft for about two dollars, and you can buy the eggs there too. They are found in the same aisle. Break off a good handful of the straw, form it into a nest with your hands by cupping around it and indenting the middle with your thumbs. Use some hot glue to glue about three little eggs to the nest. Then print off the saying, tear the edges and either ink them or burn them. Put it in a clear gift bag (also found at Michael's) and tie with a ribbon. They make great gifts. It will probably cost you under a dollar when you figure out the total cost. Very cool.
Here is what the paper says:
An Old Christmas Legend
Long ago, great happiness and good fortune came to those who chose a
Christmas tree with a bird's nest in it's branches.
Here is a little nest for your Christmas tree. May the legend come true for you.
Give it to your friends and tell them to set the nest amongst the branches of their Christmas tree. It was tradition for my mom to have her nest be the first decoration for the tree. Happy Holidays!