Cut from the bottom of the sweater, the bottom ribbing of the sweater becomes the ribbing for the hat. Just cut out a square shape with a "U" shaped chunk taken out of the top, leaving two points. Use cut up sweaters or coordinating yarn for the tassles. (I used yarn on this one). Face right sides together and make sure you place tassles so that the long part is inside the two pieces. Then sew around the sides and top, being careful not to sew any loose tassle fringe and. Turn right-side out and VOILA! Sew easy!