These little magnets are super easy to make, and they can help your little one learn numbers, letters or whatever else you want to put on them. Here's how I made mine, but as you can see, it's not hard to alter this project based on what materials you have on hand. Start with unfinished wooden disks, like these, which you can buy at craft stores, and lightly sand them all over. I used 1.5 inch diameter disks.

Next, cut some paper the same size or slightly smaller than your disks. I happened to have a Fiskars punch that makes 1.5 inch circles, so I just used that.
As for paper, I used some little pieces of scrapbook paper, some leftover cardstock from another project and a recycled greeting card. Brush on a thin layer of Mod Podge onto a wooden disk, and place one of your paper circles on top. Smooth out any wrinkles or bubbles. After it dries, put on one or two more coats of Mod Podge. Lightly sand the disk again, paying particular attention to any paper overhanging the edges. Next, apply your magnet to the back of the disk. You can get round craft magnets like these at craft stores or on Etsy.

I applied these with Gorilla Glue, but you can used the adhesive of your choice. Once they are dry, you can hold onto the magnets while doing the next step -- keeps the Mod Podge off your fingers!
Apply another, thicker layer of Mod Podge, and place your letters, numbers, etc., on top.
If you are using chipboard, like I did, instead of regular paper, press it down for a few seconds so that it lays flat. I got a big bag of these cute chipboard numbers at JoAnn for $1! But of course you could use anything, like a letter or number you cut out from a magazine or die cut letters, etc.
Once everything is dry, finish the magnets by applying one or more additional coats of Mod Podge to the top side of the disk. Have fun with this super easy project!
