This project is a great one to do with your kids. One of my students made me one of these when I was a teacher. Don't underestimate the power of a handmade valentine! Start with a piece of cardboard, any size you want. Cut out a heart. I painted mine red... you don't have to do this as you will be covering it with tissue paper.
Start cutting out tissue paper squares. You don't have to use valentine colors. I've done it in rainbow colors and it was adorable.
Use a pencil (eraser end) or a paintbrush end and start adding tissue paper to your heart. You did this back in grade school, right?
You are done... deliver it to someone you LOVE...