You will need:
Satin Hands Pampering Set
Fiber Fill (polyester foam batting - sewing/crafts store)
White Tuille (very sheer netting - Walmart is inexpensive)Shish Ka-bob Skewers
Rubber Bands
4" Styrofoam balls
Black Permanent Marker
Chenille Pipe cleaners (orange)
Straw Hats (you will probably have to buy natural color and paint them black or Dollar Store had black felt ones)
Stick Pins (2)
Cute Christmas Ribbon (wired) or Clean, Old Colorful Sock
Small Pom-poms (I like the blue ones if I am using blue ribbon, but white ones are great too)
Craft Glue
Place the Satin Hands Pampering Set in the middle of a large square of fiber fill/batting and pull up the sides enough to make it look very full - will look like a huge cotton ball. (The fiber fill will just go around the Satin Hands set to cover the bag...it does not have to be VERY full.) 
Measure out enough tuille so that you can gather it around the batting at the top of the Satin Hands set - not too tight. 
Insert a shish ka-bob skewer into the hole on the top of the bag. 
Gather the tuille at the top and tie it around the skewer with a rubber band. 
Push the 4" Styrofoam ball down onto the skewer.
With a black marker draw the eyes and mouth.
Insert a small pipe cleaner for the nose.
Put the black hat on and use 2 stick pins to hold it in place.
Tie ribbon or sock around the "neck".
Apply three pom-poms as buttons down it's belly with craft glue.
Sell for $35. I sold a ton of them last year...could not keep Satin Hands on my shelf! - Tyra Newsome