1) Find a knit sweater with LARGE sleeves. I found an XL sweater at a local thrift shop for cheap :)
**the top of the arm, where it meets the shoulder, needs to be able to fit around your head**

2) cut one sleeve off at shoulder seam, turn inside out and hand sew the other end to desired length. Try it on, this is a good time to adjust fit.

3) I used the hem at the bottom of the sweater to create a finished look for my hat ...I think a zig-zag stitch works best for this, but since my machine can't do that a straight stitch also works :P

4) ta-da! all done :)