I outlined a figure (the bear) and cut it out. Use the white felt to outline the skelatol parts (bones, skull, etc.)

Cut it out and sew it on sone side of the felt. Then turn it face down(white felt down) and sew (using black thread). But remember to leave the top side of the ear open.

Then turn it outside in. Stuff it with cotton balls
(NOTE: use a pencil to push the cotton balls deeper inside the legs or arms)
Sew the outside gap closed and there you have a newly dead friend.