Stop press: you can see this and my other instructables in the flesh at the Scottish maker fair: McMADSAT, 14th March, 10-4, Glasgow Science centre: http://mcmadsat.blogspot.com/
Other instructablers will be guesting there too. More always welcome
Step 1: Materials list
1. Outer layer
Ideally some thin leather, such as from an old leather coat. I bought a truly hideous pair of leather coats for about a pound in a charity shop (= 2 dollars in a thrift shop for USA instructablers) and the I used some of the last bits of that for this project.
Early flying helmets were often of canvas so really you can use anything that will keep the weather out, even old jeans would do, if your sewing machine can handle it.
Whatever, you use you will probably need a piece about 2x2ft.
Ideally some fake fur. Again, my scrap bag had the last scraps of a fake fur coat from a charity shop, bought for some halloween project i think.
Anything that will keep you warm when you are up in your open cockpit biplane, hotair balloon or airship, will do. Fleece, old pullover, sweatshirt or whatever.
3. Small piece of foam about quarter inch thick and about 6x3 inches.
4. Budweiser can (empty)
6. Strong sewing machine, glue gun. I will make suggestions for making this without a sewing machine, but I havent tried the suggestions out myself.