Take a look at the photos below and see how I positioned the body under the head. You could do it either way you like but if you plan to sew the body on as I did with the starting magic circle used as the belly button then take care to finish off the last rows of the body as neat as you can and after you stuff the body take care not to pull the stuffing through that last couple rows when closing the gap.
1) magic circle with 6sc (6)
2) 2sc in each st (12)
3) 1sc then 2sc in next st (18)
4) 1sc in next 2st then 2sc in next st (24)
5) 1sc in next 3st then 2sc in next st (30)
6) 1sc in next 4st then 2sc in next st (36)
7) 1sc in next 5st then 2sc in next st (42)
8) 1sc in next 6st then 2sc in next st (48)
9-13) 1sc in each st for 5 rows
14) 1sc in next 6st then 2tog (42)
15) 1sc in each st
16) 1sc in next 5st then 2tog (36)
17) 1sc in each st
18) 1sc in next 4st then 2tog (30)
19) 1sc in next 3st then 2tog (24)
20) 1sc in next 2st then 2tog (18)
stuff the body
21) 1sc then 2tog (12)
22) 2tog 6 times
f/o leaving a long tail for sewing. Using a yarn needle, weave the yarn tail in and out through those last 6 st then pull the yarn tail until the gap closes, knot off the yarn tail then hide inside the body
Legs
1) magic circle with 6sc (6)
2) 2sc in each st (12)
3) 1sc then 2sc in next st (18)
4-5) 1sc for 2 rows
6) 1sc then 2tog (12)
7-10) 1sc in each st for 4 rows
f/o leaving a long tail for sewing. fold flat, do not stuff . Sew under the body. Take your time to position and sew on neatly, the legs are as wide as the body when placed side by side. You could pin them in place before sewing to make sure you are happy with the placement before sewing them in place.
Arms
1) magic circle with 6sc (6)
2) 2sc in each st (12)
3-4) 1sc for 2 rows
5) 1sc then 2tog (8)
6-13) 1sc in each st for 8 rows
f/o leaving a long tail for sewing. stuff hand, do not stuff arms. Sew just under the head
Ears
1) magic circle with 6sc (6)
2) 1sc then 2sc in next st (9)
sl st the next st and f/o leaving a long tail for sewing. pin the ears in place before sewing to make sure you are happy with the placement.