By Jim Donovan

PHILADELPHIA (CBS) — Pint-sized researchers at Good Housekeeping are ready for some serious business — testing toys.

And when it comes to ranking the best toys, Good Housekeeping doesn’t play around.

At the Good Housekeeping Institute, more than 500 toys are screened for creativity.

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There is also a drop test, which determines how intact the toys remain after falling from a certain height.

If the toys pass the test, they bring in the kids in for honest feedback.

Twenty-four toys made it to the winner’s table this year, including build your own R2-D2.

Two affordable options include the Crayola Magic Light Brush and the Leapfrog Ice Cream Cart for under $40.

And Tyler The Tiger earned the top toy of the year, impressing engineers with more than 100 sounds and animations.

But with a price tag of $130, Tyler The Tiger doesn’t come cheap.