When we were kids, at some point we lived in a house whose garden was on top of a hill. So we would sometimes just look for whatever cardboard box is available and roll down the hill inside it.
I stopped offering stuff to my kids for birthdays a long time ago, they got enough from uncles and aunts. I prefer offering "events" like going some place special. Memories are more important than plastic stuff.
I once made a cardboard box (from an oven) into a real-life duplicator as a mad scientist at a talent show using a couple of twins as part of the show. Had some people blown away. lol.