Have your little one decorate an oatmeal box with colored construction paper, crayons and sequins. Have her glue spools to the end of two pencils for the drumsticks. If you want to make it a marching drum, cut a small hole on each end of the box. Thread and tie enough ribbon or string to it to put the drum around the child's neck. It should hang at waist level.
Create a tambourine with two colored paper plates facing each other. Glue them together and let them dry. Punch three holes around the edges of the plates. Insert a ribbon with jingle bells into the holes and secure. Shake away!
Find two pot covers that match and tie ribbon around the handles of each cover. Preschoolers will be delighted by their ability to produce a big dramatic sound by crashing the covers together.
Use a tin pie plate or an aluminum cookie sheet. Paint them a bright color. Tie a bow at the end of a big serving spoon. Striking the spoon at different points on the pie tin or cookie sheet will produce different sounds. Covering the spoon with a piece of fabric will create another tone.