This is the pattern I used for the "skin" of my penguin hat. You need to sew this layer over another hat with some padding in between to make it look appropriately poofy and get the ears to hold their shape. Feel free to copy it for your own not-for-sale purposes :)
Copyright 2002-2013 Cosplay.com, LLC. All Rights Reserved.
All comments and posts in our forums are the opinion of the respective poster.