First one: "Hey, smile! Smiley face! Look at the camera and say: 'Now my balls will be boiled for my sisters

'--say it happily!" And 'This boy's precious balls will now become worthless. My testicles will be made into delicious boiled eggs.' -- OK, now say it

"
Second: This is in the style of a traditional new year's card. You send these out to family/friends/coworkers to celebrate new year's day, the big holiday. Children receive gifts of money from older relatives called otoshidama (お年玉 / おとしだま). Tama (changed to dama here for the sound) means jewel, ball or round thing, so they're intending round coins or something precious. of course, kintama (金玉 / きんたま / キンタマ) meaning 'golden balls' or nuts/balls/testicles also uses that meaning, and otoshi can mean either 'year' or the root of 'drop,' 落と(す), so the joke here is a thanks not for money but the cut-off testicles.
"Happy New Year!
Thank you so much for last year's great Otoshidama.
Because of them it was a really enjoyable New Year's.
How has this last ball-less year been for you?
Now that your sexual desires are gone, you're living peacefully, aren't you?
But you'll be coming to play again this New Year's.
You don't have any more balls to drop, so instead of those
let's have fun with that useless penis of yours.
--Miku"