Macarons are such pretty desserts that all you need to do is put them in a clear box, attach a cute tag or ribbon, and they're good to go!
Making them yourself is the frugal way to go. Here is a great recipe. Package them in clear boxes you can get from craft stores for cheap. You can also get them online at Paper Mart for prices as low as $6 for 50 boxes or Oriental Trading for prices that start at $5 for 24 boxes. eBay has cheap options as well.