You will need:
Empty box (tea bag box size)
First you need to paint your tea bag box with red paint. Despite 3 coats, the box still showed through on ours but I think that was due to the cheap paint! You need to leave this to dry thoroughly so you may decide to do this part yourself if you have impatient little people.
Next you need the "people" to go in the windows of the bus. I printed off shrunken down photos of our friends & family (hence the pixellation!) but you could equally use magazine cuttings of the right size - obviously they need to be pretty small.
Stick your white labels (white cut paper would work equally well) on to the box to make the windows. Then get the kids to glue on their people - this part was quite interesting to watch, as DS chose all his friends and family members but DD only wanted to stick on photos of herself!
Once the people are stuck on, you need to stick on your wheels. Glue didn't seem to hold ours (but again, could just be the cheap brand I bought!) so we ended up putting tape on to stick them.
DS asked if he could make a hole in his and attach string so he could pull it along but I was pretty sure it wouldn't survive so talked him out of it! Nevertheless, we now have two red buses sitting on our table awaiting daddy's inspection when he gets home.