Cut two 3 x 6-inch rectangles (or whatever size you like) out of the brown foam paper.
Push the tip of a rounded pen or another utensil into the foam paper rectangles to dimple them in a polka-dot pattern, similar to an ice cream sandwich.
Using a serrated knife with a sawing motion, cut a rectangle of 1-inch upholstery foam, slightly smaller than the foam paper rectangles. Use a pair of scissors to shape and round the corners of the upholstery foam.
Paint the edges of the upholstery foam white. (This is optional. Sometimes upholstery foam can be yellowish. Painting it will guarantee that your foam looks and stays white like ice cream.)
Hot-glue the top and bottom foam paper rectangles to the upholstery foam piece.
Address your ice cream sandwich with a white opaque marker and add stamps. Write a fun note, and you're done!
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