Dramatic play and pretend play are key ways for young kids to learn and play. And it's a great place for repurposing items.
I have a tent but I never go camping in it. We use it in our classroom. We set it up in a corner. (Well, it takes up more than a corner.) We play in it. We read in it. We enjoy using it in lots of different ways.
Sometimes I limit the number of kids at a time. This allows for more play and less "wrestling" (just to move around). Placing a sign on the tent helps reinforce literacy, using writing in meaningful ways.
Don't have a tent? Repurpose a flat sheet and a table. Drape the sheet over the table and you have an "instant" tent. (This is also easier to store and takes up less space in the room.)
Need a campfire? You can repurpose for that, too. A rack from the kitchen storage area, a few twigs or pieces of kindling, a few blocks (or rocks), and some tissue paper create a great campfire.
Add a few pots and pans from the kitchen center (or your own kitchen) for more play.
Have a good time camping this winter...in your room.