Making tea is a soothing and settling activity. It caters to the senses, you can taste the tea of course, you smell it, feel the heat, and you can see the color of the tea, you can even hear the kettle whistle when the water finishes boiling.
I really enjoy seeing things that change in water (grow in water toys and color change with temperature toys).
Fullbloomtea.com offers teabags that bloom when they submerge in hot water. They are filled with dehydrated flowers and tea leaves that look beautiful when bloomed.