My son once got so upset with his toy aeroplane so much so he was in floods of tears. This toy barely measured 20 cm and about 7cm wide. He was so desperate to sit inside it and when he couldn't he was just beside himself. The weather was awful and it was a day where you knew you were going to be in the house. I took a large box that I had in the house cut is apart, took coloured paper , and made an aeroplane with windows and people looking out the window. It was complete with wings, tail and all. My son helped me make it and drew the faces for the windows. When it was complete we had fun singing (leaving on a jet plane) and playing in it. He cheered up and we had great fun.

The same idea can be used to make a bus ( can also use paperplates for the wheels), a car, train or boat. the kids will have fun making the mode of transport and then have fun playing with it.