To make the ears, I took a brown wash cloth.
I cut two pieces into twice the size I wanted, sewed three sides together, and then turned it inside out. These are the ears. I attached them to a white ribbon, which I tied around Kewpie's head.
Using what was left over from the towel, I rolled it into a tube and hand sewed it closed. Then I rolled it up and put a book on it. That gave it just enough curl to curl up a bit.
Which is how Kewpie Doll became her favorite animal.