The LIttle Brown-Haired Girl and the Sand Box by Kay Moore

In this book, the third in The Little Brown-Haired Girl series, the Little Brown-Haired Girl and her friend, Nan, enjoy playing in the sandbox but get bored with their usual activities. To add interest to their afternoon, the brown-haired girl asks Nan to cover her up with sand. Although the activity starts out to be fun at first, it turns risky-especially when the wrong person starts to get the blame.