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Start with a man's shirt. Cut off the sleeves and the back. Cut around the collar but leave it intact. I cut very close to the seam so that I wouldn't have to hem anything or have any raw edges. Use your rotary cutter and ruler to make a diagonal cut from the armpit to the top of the shoulder. Make sure both sides are even. On the raw edge that you just cut, turn a hem under, concealing all raw edges, and sew it down. Do this on both sides.

OMG! Socktopuses: Take a sock, stuff with fabric or plastic bags. Sew shut. Cut bottom of sock into legs. Ta-Da. --Making this as a chew toy for Fergie