This keeps popping up on Facebook, so since it is important to my friends and family it wins as today's subject.
OCC site for a drop off location.
There are detailed instructions on how to pack the shoebox. Along with printable labels to designate if your gift is for a boy or girl, and a list of suggestions on what to put in the box. Shipping boxes to 130 countries around the world is expensive, so they also ask that you donate $7 in addition to each box that you donate.
If prayer is more your thing, they also have a Call to Prayer in which you can commit to praying over the operation during collection week.
More information about Operataion Christmas Child can be found on their website.