Step 1: The materials
duct tape '
oh and i almost forgot about duct tape.
now the tools your gonna need (if any you really shouldn't need anything but the tape) is scissors
Step 2: The headband
an easy way to do this is to take a strip of duct tape and fold it on itself the see how far that reaches around your head. then once you have that one to your circumference add strips to the bottom of it until it reaches your ears. before we connect the two ends of felt together cut the felt to the size you deem appropriate for your head. once your satisfied you can tape the two ends together.