These are the items you'll need:
Light coloured fleece
Dark coloured fleece (this doesn't have to be in trad Panda colours)
Pure cotton/calico - patterned material is fine as long as it is 100% cotton
Polyester fibre filling (or a pillow you're willing to destroy)
Dry 'meal' filling such as flaxseed, uncooked rice, cherry stones
Dressmaker's pencil or Tailor's chalk
Matching cotton thread
Hand sewing needles
Air erasable pen or light pencil
Embroidery thread (optional)
The pattern I've provided is merely a guide, and it creates a Panda that's about twelve inches tall from top to toe.
Cut out the two pieces for the head from the light coloured fabric. Set aside for now.
Cut out the front body piece and the two back pieces ensuring that the top back body is cut from the dark/contrasting fabric. Set these aside, for now, as well.