On your sewing machine, sew around the edge of the ear using a quarter inch seam allowance. (crafts.tutsplus.com)
To cover a pillow using the least amount of fabric possible, measure the pillow from seam to seam in each direction, then add a 1 - inch seam allowance on each side. (blowingawayoutwest.com)
You could cover it in anything including fabric or felt like I used for the larger pair - just leave about a half inch seam allowance and glue. (thoughtsfromalice.com)