old pair of childs leggings!! - I used cropped, if you have full length ones, just trim the length a little shorter
a strip of felt - about 3" (8cm) deep and enough to go all the way round their head
a pom pom
plus the usual needle, pins, scissors etc
1. Turn the leggings inside out, and upside down, cut all the way round the inside leg seams.
2. Open out the legs flat, sew a long triangle shape with the waistband forming the bottom edge, and trim off the excess fabric.
3. Turn the hat right side round and trim off any clothing labels.
4. Cut the felt to give a decorative zig-zag edge (I just did this by eye, no measuring) and attach to the bottom edge using running stitch in the embroidery thread (a contrasting colour works best). Before finishing off the running stitch, try the hat on for size, as you will need to loosen off the running stitch first to allow the hat to stretch a little.
5. Attach the pom pom to the point of the hat.
You could also add buttons for decoration and a bell instead of a pom pom, couldn't be easier!