For a prior Christmas I made my dachshund owning and loving Brother and Sister-in-law and Father and Step-Mother a set of these pillows. I saw them in a magazine and they were $95 for the set (plus tax and shipping!). I new I could make them way cheaper. I found a picture, enlarged it, and printed it out. I traced it onto fusible web and fused it onto the felt, cut it out and fused it onto pillows I made. I probably spent $15 for the set (mostly for the pillow forms). They were a BIG hit. I trying to come up with an idea for this Christmas that will be so well received.