Would you like to create this gift box to fit the "Chest of Drawers"?
1) Cut the bottom off the tissue box. The bottom will form the cover of the box.
2) Place the cover on the opening, as shown below, to get it to fit before stapling the sides of the cover up to hold it in shape.
3) Add thin cardboard to fit the sides and bottom of the box to reinforce it. Staple them to the box.
Here is a picture of the cover beside the box.
Place the cover on the box and this is how it will look.
Paper mache it with 1 layer of white paper to colour it or wrap it up with wrapping paper.
Here is another modified version of the "Chest of Drawers" earlier posted. This one has legs.
The legs are made of leftover strips of cardboard placed laterally to level with that of the extended end on both sides of the chest.