Find a clean sock. Optionally a marker for eyes.
Put the sock on your hand. Curl your fingers to make a mouth. Say "hello" in a silly voice.
The child will put it on their own hand, talk in a silly voice, name the puppet, have it eat things, hide it. Often becomes a full conversational partner for the rest of the morning.
Two socks = two puppets, two voices. Add a button "eye" or a felt scrap. Make a "puppet theatre" by hiding behind the couch.