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 the sleeves off a white sweatshirt; fold in and glue raw edges.
2. Use a generous amount of craft glue to attach cotton balls all over sweatshirt, placing them close together. (You'll need two large bags of cotton balls.)
3. Hat: Glue cotton balls to a white knit child's hat. Cut two large teardrops each out of black and white felt. Glue together for each ear and glue ears to hat as shown above.
4. Add black leggings or tights and a black turtleneck or long-sleeve T-shirt, and color your child's nose with black eyeliner.