To make sure the hat fit, I used one of his other hats as a template on 2 pieces of stretchy red knit fabric.
Then I cut it out and sewing around the edge, but left an opening at the top for the furry ball.
I had a small piece of white fur left over from my fur-trimmed tree skirt I made last year and it worked perfectly for this hat.
Then I added some fur trim along the edge and sewed it on.
For the puff at the top, I took a small piece of fur and rolled it into a thin cylinder. I quickly hand-stitched it closed so it wouldn't unravel.
The fur roll got placed in the opening at the top of the hat and I used the sewing machine to attach it.
And here's my little elf! Not so happy here, but he's still cute!