Treat Cups Snow Globe Christmas card
She used the stamp set "Polar Party" (which includes the penguin and the saying. It is on page 37 of the current Stampin' Up Idea book and Catalogue).
The treat cups are also from Stampin' Up (page 182) and are perfect for holding a few small treats.
Ashley stamped an image and punched out a hole in her tag to let the image show through. She put Stampin' Up's Mica Flakes (available in the Holiday Mini Catalogue) for the snow!
This design is similar to the tag effect in this post.