1- Use a wire hanger to make the letter. I found that using pliers made it more easy and detailed.

2- Wrap some batting strips all over the wire, using hot glue to secure it at the begining and end of each strip.

3- Cover the letter with fabric strips according to the color scheme of your preference. Since the "S" I made stands for "Sofia", my baby, I kept it on the girly pastel color scheme. Use hot glue where necessary.

4- Add ribbon, buttons, flowers or anything you like on the letter.
Your done!