You need two, 8 inch x 8 inch FLEECE swatches. Right sides together, sew ½ inch seams on the sides. Press seams open. Turn right side out. For the top fringe, cut 2 inch long slashes about ¼ inch apart. With double thread and big stitches, hand gather just below the fringe. Pull tight. Stitch a few stitches to secure. Fold up a 1 inch hem, pin and try on toy. Fold the hem up higher in the front, mine is 1 1/2 inches, so the eyes show. Press the hem, stitch 5/8 inch from the fold.