Cut both pieces of your fabric to desired size – this is going to depend on how big or small your dog is. I found a pillow I wanted to use as the inside, laid it out on the fabric and cut around the pillow leaving about 4? all the way around for the fringe. I also just hand cut it, I didn’t really care how unevenly I was cutting.
Line up the edges of both pieces of fabric. Cut a square out of each corner.
Cut your fringe. I basically cut a slit about an inch apart all the way around.
Tie the fringe into double knots along three sides. You can do this while watching tv, which is great.
Take your pillow and stuff it inside careful to make sure it is inside, the correct way.
Tie up the remaining side of fringe.
Fluff & Enjoy!