I love this idea! You make fudge and then cut it out with cookie cutters! How simple is that? I got a big container of assorted cookie cutters at Wal-mart (I like the metal ones) and then just packaged them in the Stampin' Up medium clear bags and tied with ribbon. Quick, simple, and cute! My kind of project! Here is the fudge recipe I used:

Ingredients:
2 cups (12-oz. pkg.) chocolate chips
1 can (14 oz.) sweetened condensed milk
1 cup chopped walnuts
1 teaspoon vanilla extract

Directions:
Combine chocolate chips and sweetened condensed milk in medium, heavy-duty saucepan. Warm over lowest possible heat, stirring until smooth. Remove from heat; stir in nuts and vanilla extract. Spread evenly into baking pan lined with foil. Refrigerate for 2 hours or until firm. Lift from pan, press cookie cutters into fudge, remove excess fudge, lift from foil (similiar to when you do sugar cookies). Clean fudge away from sides of cookie cutters. Package as desired. Enjoy and Happy Holidays!