1. First, place the foam ball in the centre of the fabric square and wrap it. Get a sense of how long the fringe in the legs will be. Unwrap the ball and set it aside.
2. Cut away a roughly 5" x 5" square from each corner of the fabric.Now cut 6 pieces along the remaining edges. The pieces are about 5" in length but don’t have to be very neat or very exact.
3. Place the ball back in the centre of the fabric and wrap it up. Tie it tightly in a double knot at the neck with some string. Pull the fabric taught to smooth out the wrinkles.
4. To make a leg, braid three fringes together and tie off the end with a ribbon tied in a bow. Continue until you have 8 legs. Trim the ends of each leg so that they are neat and even and cut circles from the white felt for eyes.
5. Cut slightly smaller circles from grey felt, and even smaller circles from black felt. Layer the eyes and glue them to one another, and then to the head. Embroider a mouth with split stitch. If you want to decorate take a square of matching fabric to make a cap. Finally, the beautiful smiling octopus is ready.