Instructions:

1. Paint a polyring, hands and a pair of cardboard ears with brown acrylic paint.
2. Fill a section of brown material with sponge filling and push through the polyring (if you overfill it this will make it easier to wedge it in the polyring to avoid having to glue it into place).
3. Glue pinecones onto the polyring, followed by the ears and hands as antlers.
4. Glue polyballs on for eyes and a red pompom as a nose.
5. Tie a bow with the ribbon and glue into place.

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