I think it is because they are small (or at least they can be) they are fun to make. Usually I get the gift all wrapped and then take my inspiration from the designs and colors in the gift wrap. Some tags deserve to be the ONLY decoration on the gift, no tied ribbons needed.
SUPPLIES: Stamp Set: Many Merry Messages; Card Stock: Ruby Red, Very Vanilla, Brushed Gold; Ink: Versamark for embossing, Ruby Red for a tiny bit of sponging; Accessories: Big Shot, Scalloped Edge Square die, Petals-a-Plenty Embossing Folder, corner rounder, Sage Shadow taffeta ribbon, gold elastic cording.