MATERIALS: 
Aunt Lydia's Craft and Rug Yarn: 5 skeins Brown, 1 skein Beige, 1 skein Green.
50 Brown Pipe Cleaners
red and green felt
Jewels
1 pair moveable eyes
1 black 1" pom pom, 1 red 1" pom pom
1 20 oz plastic beverage bottle
1 3" Styrofoam® ball
Firm corrugated cardboard
Glue

INSTRUCTIONS:
Push 3" Styrofoam® ball onto top of capless plastic beverage bottle.
Cut 43 pipe cleaners into fourths (172 pieces).
Cut 1 piece each firm corrugated cardboard to the following sizes: 2" x 4"; 2.5" x 6", 3" x 6", and 3.5" x 6".
Wind Brown yarn around 2" x 4" cardboard 10 times (10 complete wraps) to make 2" bows. Remove yarn from cardboard.
Place 1 cut pipe cleaner around the center of the yarn to make a bow, and twist it together all the way. Repeat this procedure until you've done 172..
Press bows (about 45 into Styrofoam® ball until completely covered to form head. (Hint: you can clip ends of pipe cleaners to shorten for the head, if you wish. This may work better.)
Use an ice pick or awl to punch holes in plastic bottle. Using rest of bows, cover the bottle completely. Wind 2 - 2.5" Brown pom poms with 2.5" x 6" cardboard (100 wraps), tie center with pipe cleaner, trim and fluff to make round. Insert into side of head near top to form ears.
Wind 2 - 3" Brown pom poms with 3" x 6" cardboard (100 wraps) following the above procedure. Insert at shoulders of bear to form arms. Make 2- 3.5" Brown pom poms with 3.5" x 6" cardboard (100 wraps) following the above procedure. Insert at bottom of body in front to form legs. Make 1 - 2.5" Beige pom pom using the 2.5" x 6" cardboard (100 wraps) for the muzzle. Insert into face.
Glue black pom pom on top of the beige muzzle for the nose. Glue red pom pom at lower right corner of muzzle for the tongue.
Glue eyes in place close together.
For sizes on felt pieces, view photo. Cut vest out of red felt. Cut trees out of green felt, glue trees onto front of vest. Glue jewels onto trees to decorate. Pull out arms, insert through vest sleeves and into body.
Tie green yarn (2 - 26" lengths around vest neck.
Fold vest collar over yarn. Make bow in front.