This costume starts with a sweatshirt two sizes bigger than your child's size -- found at a discount store for about $5 apiece. You'll also need a hot-glue gun and scissors.
1. Cut sleeves off white sweatshirt. Turn in-side out and fold in and glue raw edges. Cut out and glue black felt spots on sweatshirt.
2. Cut a small slit in waistband and neckband and use large safety pin to pull 1-yard piece of 1/4-inch elastic through each. Tie ends together (try on child to make sure it's not tight).
3. Hat: Turn one cutoff sleeve inside out; glue one end closed. Turn right side out, place on child's head, and cut to appropriate length, leaving an extra inch. Fold in and glue raw edges.
4. Ears: Cut two large teardrop shapes out of other sleeve. Cut two smaller pink felt teardrops and glue to smooth side of white teardrops.
Pinch round ends and glue to hat, as shown above. Glue Poly-Fil between ears.
5. Add white long-sleeve tee or turtleneck, black gloves, and black leggings or tights.