I first made homemade marshmallows last year (posted here). They were fairly simple to make and were a hit so I made a couple more batches this year. Some plain, some with chocolate, and more dipped in chocolate with crushed candy canes. These came with me to a cookie exchange and were a hit!
You could use store bought marshmallows and dip them in chocolate, but these are SO MUCH BETTER! Package them up with some homemade cocoa mix and it's the perfect gift this winter.