Step 23: Sew closed
Use doubled thread with a big knot tied at the end. Stitch back and forth between the two sides of the opening, bringing the needle up under the skin then out, over, and up under the skin on the opposite side. The technique is really like lacing up your shoes.
Stitch from the neck down to the tail, fluffing the fur as necessary to keep it from getting caught up in the thread. The thread should basically disappearinto the fur, though you can use a matching color to avoid problems.
When you've successfully closed the opening, make a knot just above the fur surface, and poke the needle back through the slight gap at the end of the sewn line and into the cotton balls; it can come out through the pelt most anywhere. Tug it through until you hear the knot pop inside the cottonballs. Cut the string near the end of the fur, then tug the pelt until the tail end fo the string is pulled back inside. This should be sufficient to hold your stitches in place.