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I recently made some baby hats for new twins. I wanted to have them match, but also be a little different so I made a tan and a grey koala. These are very simple to make. The different pieces I made are shown below. For general instructions on how to make shapes, you can refer to this post. I used Brava Worsted yarn from Knit Picks to make these hats.
Sew each white piece onto each ear. Then you can sew them onto the hat after you sew the nose on.
When you sew on the nose, you can use the extra string to sew on the eyes.
And here is the finished product!