There are a ton of tissue holder tutorials out there in blogland so I won’t add another. I will, however, offer you a link to one I like here.
I think these are a great way to use all those fabulously tiny japanese prints. If you want to make it a more eco-friendly gift you could stuff it with a hankie instead of paper tissues. How cool are these owls?
I’m not much on embroidery myself but you can get custom embroidery done Etsy. The tissue holder and custom hankie would make a great Mother’s Day gift too.