I'm genetically predisposed to look at things and figure out how to make them myself for less, so of course I looked at this and said "I can do this!" Except that the more I looked at it, the more I realized that I didn't just want something fun, I wanted it to be reversible. Twice the fun!
I'm not good at sewing, and I'm terrible at visualizing things in three dimensions, so making it reversible took a lot of trial and error to get that part right. I did two - one for me and one for my mother-in-law. The one for me was my beta, and I ended up re-doing it at least twice. I took pictures of my mother-in-law's, once I was sure I'd gotten the kinks out of my process.
Step 1: Materials
Appx. 1/2 yard each of 2 different kinds of fabric
Embellishments (I used felt for the eyes, but you can use anything)
The fabric can be anything. If you'd like a little more protection you might use neoprene, and a great source of neoprene is old mouse pads. Sew a few together and use them as one of your pieces of fabric.
It's best to use fabric that you can use sideways. Bolts of cloth come in two widths - 45" and 60"., so you can make your long cut along the width of the fabric. If your fabric is stretchy, you won't be able to use it sideways and you'll need closer to a yard.
Let the fabric suggest the decorations! Fabric paint, buttons, feathers, bits of leather, other pieces of fabric - anything you can sew, snap or glue to a piece of fabric will probably work.