Head (from top to neck):
1: 6sc into magic ring (6 st)
2: 2sc into each sc (12 st)
3: [inc2, 1sc] rpt around (18 st)
4: [inc2, 2sc] rpt around (24 st)
5: [inc2, 3sc] rpt around (30 st)
6: [inc2, 4sc] rpt around (36 st)
7: [inc2, 5sc] rpt around (42 st)
8: sc around (42 st)
9: [inc2, 6sc] rpt around (48 st)
10 – 16: sc around (48 st)
17: [dec2, 6sc] rpt around (42 st)
18: sec around (42 st)
19: [dec2, 5sc] rpt around (36 st)
20: [dec2, 4sc] rpt around (30 st)
21: [dec2, 3sc] rpt around (24 st)
22: [dec2, 2sc] rpt around (18 st)
--stuff head--
23: [dec2, 1sc] rpt around (12 st)
24: dec2 around (6 st)
--finish off--

Body (from bottom to neck):
1: 6sc into magic ring (6 st)
2: 2sc in each sc around (12 st)
3: [inc2, 1sc] rpt around (18 st)
4: [inc2, 2sc] rpt around (24 st)
5: [inc2, 3sc] rpt around (30 st)
6: [inc2, 4sc] rpt around (36 st)
7 – 12: sc around (36 st)
13: [dec2, 4sc] rpt around (30 st)
14: sc around (30 st)
15: [dec2, 3 sc] rpt around (24 st)
16: sc around (24 st)
17: [dec2, 2sc] rpt around (18 st) **optional**
18: sc around (18 st) **optional**
--stuff body--
--finish off w/ tail to attach head to body--

(You may or may not want row 17 and 18 – it depends how your Kero looks. Adding these rows will give him a slightly longer body/neck and smaller neck hole. I made my Kero so long ago that I can't remember whether I added these rows or not. It shouldn't make too much of a difference, though, so don't stress over it. ^_^)

Arms (make two):
1: 6sc into magic ring (6 st)
2: 2 sc in each sc around (12 st)
3 – 7: sc around (12 st)
--stuff arms--
--finish off w/tail to attach arms to body--

Legs (make two):
1: 6sc into magic ring (6 st)
2: 2 sc in each sc around (12 st)
3: [inc2, 1sc] rpt around (18 st)
4 – 8: sc around (18 st)
--stuff legs--
--finish off w/ tail to attach legs to body--

Ears (make two):
1: 6sc into magic ring (6 st)
2: 2sc in each sc around (12 st)
3: [inc2, 1sc] rpt around (18 st)
4: [inc2, 2sc] rpt around (24 st)
5: [inc2, 3sc] rpt around (30 st)
6: [inc2, 4sc] rpt around (36 st)
--fold in half--
--finish off and use tail to sew together to make semi-circle--

Tail:
chain about 26
make pompom and attach

I don't have a crochet wing pattern, so I used white felt to make the wings.