Cut 12"x0.5" strips of double sided patterned paper. I used Stampin' Up! paper for these ornaments.
Wrap each strip around a pencil and load the empty ornament (they will untwist as you load them). My kids loved to do the wrapping of the pencils! I used approximately 8-10 strips for a small ball and 12-14 strips for a large ball. I later tied a ribbon through the hooks.
You can purchase empty ball ornaments and Joann and Michael's. They are always on sale this time of year. I bought these last year, so I can't remember what I paid for them. It's an inexpensive, easy and thoughtful gift--my kind of gift!