fabric - I prefer fleece or corduroy
1. Cut the fabric 1/2" to 3/4" larger then the pillow insert.
2. Once you have the two pieces, sew the buttons on the front of one side for eyes.
3. Then hand sew a smile/frown/smirk, whatever, with the embroidery floss. If you want to add any other decorations now is the time. A bow, earrings, necklace, or just keep it simple.
4. Sew the two pieces of fabric together (good sides facing each other) Leave an opening on the fourth side of the pillow so you can insert the pillow. Then hand sew the pillow closed.