I used to make these matching games for all sorts of themes, from matching simple shapes and colors, to matching pictures of weather with the appropriate outfit.
This one, obviously is a Zoo game, matching animals with their babies.
Just print out, color, cut, and paste a few different animals to the inside of a manilla folder. Babies can be colored, cut, and then laminated.
I always staple a baggie to the inside, to hold the loose pieces of the matching game.