You will fold this over horizontalally and then fold it in half again before we make a cut.
Start your points in the collar from the center. Make sure your center triangle points down and then make your way up the sides. Due to this being rounded your triangles will not be the same size. You can fold over to make sure your cuts are even on each side.
Next find your center in the neck line and make cut directly in the middle and a small vertical cut on the backside to make room for the head. I would be conservative on this but and add length if and when you need it.
You start with the length of your head circumference in the white and the width is 2 inches.
Next up is your red felt for the hat. This is for a baby toddler and my square is 13×13 inches. You are going to cut this on a curve as well.
Next line up your white felt to the bottom of your red felt. If you are not confident with a sewing machine you can use hot glue to make this a no sew project.
But, I prefer sewing for durability. To would sew the white on top of the red. This is important! It goes right on top of the bottom of the red felt. You are sewing on a slight curve here and it is important to follow that curve and resist the temptation to make a straight line.
I do a top stitch on top of that for added strength.
When you finish this step the bottom white felt will slightly curl up and that is what you want to see as you fold the hat.
Keeping the pretty sides together now fold in half keeping it a triangle. The pretty sides will be in the inside. Now you will sew the seam shut.
Turn it inside out and you are done! Add it on to your red clothes and instant elf cuteness!