This costume is super easy AND super cheap. It should take you about 30 minutes to make and should cost around $5.
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Step 1: Tools & Materials
You will need – a piece of craft foam, a pom-pom, some “fun” looking fabric, heat fusible interfacing, velcro, elastic, scissors, a stapler, a marker, a large piece of paper, an iron and a hot glue gun.
Since you don't need a lot of fabric to make the collar, check out the "odds and ends" bin at your local fabric store. I got the fabric for this costume for under a dollar.