Hot glue 3 white ping pong balls together with the seams facing the sides.
Put two dots of hot glue on the sides of the top ping pong ball and put a sparkly pipe cleaner over to make the ear muff band then glue a pom pom on top.
Use a black sharpie to make the face and 3 buttons in the middle ball. Cut a short piece of orange pipe cleaner and poke it through the ball for the nose.
Cut a slit of a sock and tie it around between the first and 2nd ball to make a scarf.