My 3 year son Ean is a tractor fanatic so he wanted to be a tractor, but of course it had to be a John Deere tractor costume, not just any old tractor, for Halloween.
I used three cardboard boxes one cut in half and glued on each side of the main box for the large tire wells. I cut out a hole in the main box for him to stand in, a lot of green paint, 2 spray cans. I actually found John Deere green at the hardware store, and the head lights were printed from clip art.
I cut out wheels from the third cardboard box and painted them black and yellow in the center for the rims. Everything was glued together. We borrowed a pair of suspenders with clips from grandpa to hold up the costume and we were set to go trick or treating.
We received a lot of great comments and he was the hit at his preschool.