I like earmuff and I wanted to make a pair myself, I used a broken pair of headphone.
They are super warm and fluffy!

Step 1: MATERIALS

you need: _old headphone;
                _spongy material;
              _fleece:
                _fake fur.

Step 2: PREPARE HEADPHONE

Cut the wire of the headphone away. Then remove old sponge from it.

Step 3: MAKE STUFFING

_Cut 2 smaller circle and to bigger circle in to the sponge (earmuffs size:the smaller will be inside part and the bigger the outside);
_sew the edge of the big pad to the edge of the small one, letting a small side open;
_insert the double pad in the headphone and finish sewing.

Step 4: COVER THE PADS

_cut 2 bigger circle of fur (enough to cover the outside pads), and two smaller circle of fleece (enough big to cover the inside pads);
_sew the edges of the fur circle with the edge of the fleece, letting a small part open to fit in the headphones. (make few little fold in the
fur, to match the size of the circumference of the fleece, photo3);
_insert the pad in the fur and fleece cover and keep sewing, until you close the circumference.