You'll probably want some paper and a pencil, but you could skip this if it pleases you.
Materials you will need are some thin steel or copper. As far as tools go you'll need a pair of tin snips/shears and some needle nose, or even parallel, pliers.
You could also make a personalized set of cookie cutters as a present, the person you give it to will be amazed by this unique gift.
*the cookie cutter in the picture is made to look like the head of NuuttiPukki, A Finnish mythological character who was like a goat-elf and the basis for modern Santa Claus.