I bought this kit at K-Mart the other week for $4. It comes with 3 sets of eyes, 3 sets of ears, 3 noses, 3 mouths, and 1 set of horns. It says ages 5 and up, but it worked really well for Caden and Abigail (with some help of course). I was really excited to use them, and they worked as well as I was hoping. I highly recommend something like this since carving is pretty much out of the question for a few years.
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(an example of a face that could be made)
This is what the backs look like. I'm sure they could be easily snapped off, but I'm hoping to get a few more years out of these!