Making one finger puppet might take as little as 1/2 hour. Once you get the hang of it, then embellish and create more for each finger/toe.
You will need:
Sheets of felt of different colors
Beads, buttons, lace, ribbons, etc.
Measure and cut out 2" x 4" pieces of felt. 2 for each puppet. Mix and match colors for front and back if you choose.
Then sew around the rectangle making a rounded corner and leaving one end open.
Trim around the corners.
Turn the sewn piece inside out and start decorating by adding eyes, nose, flowers, buttons, etc. Use fabric pen to draw in any details you like.
Here are the 3 goofy ones I made. I just let my imagination guide me. :)