These tablets are made from balsa wood cut to 2 inches x 1.5 inches. The hardest part was cutting the balsa wood. I read somewhere that you can just score it and snap it, but that certainly didn't work for me. I ended up having my husband cut and sand them with his table saw and mitre saw. It took him about 30 minutes and I didn't cut any fingers off.
Here's an image of the completed color tablets (set 1). I didn't make the entire set of color tablets because I don't think that is necessary in a homeschool environment. I just made enough for the first and second set of twenty two tablets (red, orange, yellow, green, blue, purple, brown, black, white, grey, and pink).
The total cost of this project was about $4 for the balsa wood. The total time for this project was about 2 hours.