2T long sleeve t-shirt
blue felt or fleece
scrap of white felt or fleece
scrap of red felt or fleece
grey hat or old t-shirt to make one
glue (if you are going to glue rather than sew)
To make the hat:
I used an old stretchy t-shirt and a hat I had as a pattern. First lay the hat for the pattern on the bottom seam of the shirt(note: have the shirt right sides together so you can just sew right after you cut). Cut about one inch around the hat and then sew.