I saw a pic of another one of these someone did a year or so in boy colors and just made one of these for my friend's baby shower. I thought it was a cute idea and thought I'd share. I love to see cute ideas like this!
The bottom layer is disposable diapers (make sure they are a bright white brand with designs that are hideable. You will need one a a half small packages or a larger package of diapers). The middle layer is also diapers, wrapped in a baby bath towel that had cute designs on it. At the base of the middle layer, I wrapped a wide, chenile rick-rack, which would also be cute at the base of the top layer, but I didn't have enough. The top layer is actually a roll of toilet paper wrapped in matching baby washcloths, layered over top of each other. The "flowers" are baby socks folded in half and kind of shoved up through the top. I added a few binkies that matched and dressed the rest in matching ribbons. It is all held together with long, heavy straight pins. The entire thing rests on a plastic platter that I had left over from a deli party platter from the grocery store. It would be cute with some lace doilies covering the platter before the "cake" is added, but I didn't think of that until after it was finished. Then I wrapped the entire thing in dotted-swiss cellophane wrap and tied a simple white bow and added the card.