This is a totally simple, if noisy activity.
All you need is Styrofoam packing material, golf tees, and something to bang the tees with. It is actually getting harder and harder for me to find Styrofoam since companies are packaging with those little bags of air. Also, we have one plastic hammer in our plastic tool kit so I set out several rectangular blocks for the children to hammer with.
This is just practice for when we use real hammers and nails as I complete our wood working station, which I am dying to open!