For material, nothing inappropriate. No children's book can have anything offensive or restricted. As for for writing materials, you will need a piece of paper, a pencil or pen and creativity.
As for style of writing, you need to step into a child's world when writing for a child. What interests a child? If you have children, observe your kid's interests.
Most smaller children will have similar hobbies or interests, depending on what age you are writing for. Also, children's books do not have huge and complicated words. Listen to how children talk.
By observing, you will get a better look at a child's personality, which will make your story seems more real. As for POV, it will vary with every story writer's write. Some stories are better with first person, and some are better with third person.
Second person is hardly used, but can be used if the writer likes. What most writers will do to solve this problem is write the same story, only write the first one in first person POV, and the other story in third person POV. That way, you can find out what POV suits your story.
I cant really gove you an answer,but what I can give you is a way to a solution, that is you have to find the anglde that you relate to or peaks your interest. A good paper is one that people get drawn into because it reaches them ln some way.As for me WW11 to me, I think of the holocaust and the effect it had on the survivors, their families and those who stood by and did nothing until it was too late.