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This advent calendar idea is to wrap books for a child to unwrap each day and then read together with the child. I love this idea and can see it even being used by a teacher or preschool or home daycare. If you have the funds, new books could be purchased. However, I can see this with books that have not been read in a while as a way to recycle and make new what you already have.
I can also see this idea as small boxes wrapped that can be reused each year to save money on paper. You could put books in the boxes or any other idea that you might have.
Wouldn't this be a fun thing to make for your grandchildren? You could make simple digital scrapbooking layouts with a message and insert them in the box along with a piece of candy or other small gift.