This is a last minute tutorial that anyone can follow. I have made lots of Advent calendars for children, so I thought I'd make one for adults. If I think better it's not even a tutorial, but an idea. If you take it like a tutorial than the difficulty level is very easy.
What you need:
any kind of envelopes - 24 one for each day; punch, number stamps and ink pad, nice Christmasy thread or ribbon, scissors. Oh, yes, and small gifts to fill the envelopes.
So, after you make the Advent numbers, fill in your envelopes with the gifts of your choice. I thought of tea bags, coffee or flower seeds because this is what I would love someone dear to gift me.
After you added the goodies just tie each envelope with a nice thread or ribbon and add the 1-24 Advent numbers
I thought they look too simple so I added some paper flowers that I made last year.
In this way that special someone will think of you each day of December as opens his/her presents :)