I originally saw this idea over at Counting Coconuts and knew I wanted to make some for Sweet Girl. They were super easy to make. All you need is felt (I used brown and black), thread/needle, fabric glue and some batting/interfacing. I used a large cup to trace my circles onto the felt. Then I cut them out and placed a piece of batting in between the two pieces. I hand stitched them together and used fabric glue to glue on my "chocolate chips".
We've had fun playing with these in our play kitchen. Sometimes we will count the cookies, sometimes we will count the chocolate chips. Sometimes I'll ask her to bring me the cookie with "just one chocolate chip" or the cookie with "the most chocolate chips", etc.. And then sometimes she will bring them to me and say "hey mom....look it has one chocolate chip".