1. Cut out two copies of a mushroom shape from felt.
2. Connect the pieces as shown.
3. Attach magnets on it.
4. Join the other side, too.
5. Sew up along the edge of the mushroom. Leave a slit to push cotton in.
6. After filling the mushroom with cotton, close up the open area.
7. Attach round pieces of white felt as dots.
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