To make one you will need: 1 dish towel, 2 wash cloths, 4 clear rubber bands (i use the ones that are the small stretchy kind) ribbon to match, and candy of your choice
I start off by making the ears. I roll one wash cloth in a diagonal. The bottom left to the center and the top right to the center as below
Then I unfold the dish towel and place the ears midway leaving the back shorter then the front.
Place a band at the neck try to make it go around twice to make it hold. Then do the same at the base of the ears.
Now for the arms. Rolling the wash cloth for top to bottom meeting in the middle just like for the ears. Only not in the diagonal.