Polka Dot Burlap-found at JoAnns ( a bag is around 5 -7 wide and 10-13 in tall ) to determine how much burlap to buy. Decide on a size and cut a rectangle. Then a V in the middle (aboyt 2 1/2 in down) to make the ears. Put right sides together, pin, sew 3 sides and leave the top open. Clip corners.