First you'll need to download the pattern I've created here:http://www.scribd.com/doc/115250856/Panda-Pattern?secret_password=3rdifrd8oa4q6461maw The pattern I've provided is merely a guide, and it creates a Panda that's about twelve inches tall ...
Now we can start to give the little panda a little life.... Let's turn the little fella right side out :-)
Take more polyester filling and stuff the head until it reaches a suitable level of fullness.
Pin along the neck line then hand sew shut to keep the stuffing in place. (You will find that you can use the light thread to perform this task without it showing up on the darker fabric if you sew along the line created when the head and body were joined.)