Instructions:

1. Cut 2 large ear shapes from white felt and 2 smaller ones from pink felt.  Glue the pink felt to the white felt and leave to dry.
2. Meanwhile with scissors cut 2 slits in the top of hat where you would like ears to be placed.
3. Slide ends of ears through the slits and glue to secure.

All items (or similar) are available from Play Resource Shop & Scrapstore.