The present will stand proudly on a desk or bureau with the assistance of bent paper clips. The photographs, trimmed to show kids' faces, peek through the holes of the letters.
Photocopy and cut out the frame template. Lay the template over lightweight card stock; trace with a pencil and cut out. Mom can cut out the middle parts of each letter.
Trim photos to fit the openings, making them slightly larger than the holes; tape them behind the frame.
To make the frame stand up, bend open two paper clips and tape the small sides to the backs of the letters at the very bottom.