Wool Roving--3 colors (you can use more but it can get a little tacky looking)
Soap--Find something you think smells pretty. Rounded edges will be easier to felt.
Bubble wrap--a nice way to recycle.
Small spray bottle
Dish washing liquid (like Dawn, Palmolive)
Fill the spray bottle with warm water and add a couple of drops of dishwashing liquid.
Look for wool roving in bulk at your local yarn store--much cheaper than purchasing on line or at Jo-Ann's.