These are really easy to make and are a great way to recycle old coffee tins. First ensure the tin is cleaned and can be sealed tightly that babies/toddlers are not able to open them. You may also want to use non-toxic glue on the inside of the lid to make sure it is sealed. Different sounds can be made by filling the tins with different objects. Try corn kernels, buttons, marbles, rice, rubber ball, beads, just about anything that wont spoil. Decorate the outside of the tin. These might also be made with an older child for someone else. If worried about children opening the tins, use larger objects that can not be swallowed.
Larger tins can have the lid removed, cleaned and used as a drum.