Day 10 is all about letter substitution. I have a stamp set by Maymay Made It called Noel. It is designed for letter substitution as it comes with Christmas images to substitute for the letter O or the E. I pulled out a stamp from The Stamps of Life penguins4Christmas, and used the gift for the letter E. To decorate the gift boxes I found a piece of patterned paper that had gold foil gifts all over it and I used it for inspiration. I used a gold Sharpie marker and a gold gel pen to decorate the boxes, like the patterned paper. I added dots all over the background with the gold gel pen, then added a strip of gold foil to the bottom of the card front.