Step 1: Materials
1 CD book with zipper from Dollar Tree ($1)
needle and thread
Step 2: Cut things up
Trim away the excess seams from the tentacle side. You'll wind up with 4 5" x 4" squares of tentacle cloth.
Cut apart the CD case and extract the zipper.
Step 3: Sew the tentacles together
Push back any wayward tentacles so they don't get stuck in the seam you're about to make.
stitch together the tentacle clothes from the front side, carefully keeping the tentacles out of the seam
flip it over and reinforce the seam from the other side