Thank You, Mr. Panda by Steve Antony
From Scholastic Press:
Generous Mr. Panda is giving away presents to all his animal friends, including a mouse, an octopus, an elephant, and a lemur, but they aren't being very grateful about the gifts they receive. It may be because the presents aren't quite right. Mouse receives a sweater that's too big, and Octopus gets six colorful socks even though he has eight legs. Fortunately, thoughtful little Lemur knows that even if the present isn't perfect, it's the thought that counts most of all.
Just as Mr. Panda introduced good manners in Please, Mr. Panda and the importance of being patient in I'll Wait, Mr. Panda, Thank You, Mr. Panda is a graphic, kid-friendly way of teaching little ones the importance of saying "thank you" and recognizing that it's the thought that counts most of all behind every gift.