Materials:
Upholstery foam, 1/2" and 1" thicknessDark grey fleeceLight grey fleeceColored fleece (your choice)Black fleece (for eye detail)White felt (or color of your choosing)Light grey chiffonBlack extra bulky yarnColored polymer clay (your choice)Armature wireFloral wireFlexible support rods (thin dowels, pvc piping, etc)Gloss VarnishSand paperHot glue gun and a LOT of hot glue (contact cement might work as well if preferred)Sewing machine (for optional detail work)
STEP 1: Creating the tube neck base. First, I used the 1/2" foam to create a cylinder around the wearer's head, then cut a window for the face and two indents on either side