Using the pattern attached, cut out pieces as following -
Head - Red Felt
Eyes - White Felt
Pupils - Black Felt
Mouth - Black Felt
Nose - Orange Felt
Sew pupils to centre of the eye pieces.
Sew eye pieces to the top of Elmo's head.
Sew nose in piece
Sew on mouth piece to complete face.
Glue completed face to a piece of black felt and cut around the edge following the outline of Elmo's face. Glue on magnet to complete