This is where the (optional) embroidery thread comes in. If you don't have any, you can use regular thread doubled up (this is what I did, as my embroidery thread has gone walkies!) I wanted to keep the face fairly simple, as the panda's head isn't particularly large, but feel free to decorate the face as you see fit (felt is always great for creating eyes for cuddly toys.) I marked, with pins, where I wanted the features to go and used an air erasable pen to draw the face on before sewing his eyes and mouth. However, if you're a whiz at embroidery (unlike me) you can do the whole thing freehand!
And there he is. All ready for snuggling!