I know this project's been done a few times here on instructables, but as with many projects there are several ways one can get the same result. I personally think that this setup is the best and easiest for beginnners. Also, it's reusable!
I whipped up this little project from scratch as a means to teach my thirteen-year-old cousin how to solder about a month and a half ago. He did all of the soldering that you see in this instructable (and not bad at all! He's a natural!) He liked the flashlight so much that I think he still carries it around with him!
Step 1: The Parts
Honestly, the design of this is as simple as it gets. It's even easier than another project here that houses the LED inside of the 9v battery clip.
What you will need:
1) Hard plastic 9v battery clip
2) tactile switch (tact switch)
3) Jumbo LED or really bright LED, whichever you prefer
4) proper resistor(s) for your LED
5) 9 volt battery - duh
6) hot glue gun and cheapo soldering iron with solder
The battery clip, LED, and resistor(s) can all be purchased at RadioShack or some other similar electronics store. The tact switch came out of an old broken VCR - check some old junk electronics that have buttons that click, and you'll probably find some tact switches inside. However, you could buy them new from digikey.com or something like that if you wanted to. If you are going to get your tact switch out of something, though, you'll probably need to use a desoldering iron (or something similar) to remove it. A solder sucker works just as well.