This probably won't be one for the stockings on Christmas Day but it is a fun and incredibly simple thing for you or your kids.
Step 1: Gather your materials
You will need...
A stuffed toy (not too big or valuable)
A plastic bag (again not too big - the bigger the bag, the longer it takes to slow the toy down.)
Step 2: Attaching the bag
This is very simple. Just staple the toys hands or limbs onto the handles of the bag.
Step 3: Attaching the head to the bag.
This is not vital but if you want your figure to come down the right way up it is important. Staple the head to the bag.
Step 4: Decoration
For my first attempt I put a balloon over the toys head and wrote "The Masked Parachute Regiment" on the bag.
Step 5: Testing!
Go up to the highest room in your house. if you live in an apartment try the roof. Throw it off. if there is a over hang don't worry. the weight of the toy will create a pendulum effect and you should be able to fling it clear of the edge.