With orange thread.
Round 1: mr with 6 sc (6)
Round 2: 1 sc, 1 inc x 3 (9)
Round 3: 2 sc, 1 inc x 3 (12)
Rounds 4-6: 12 sc (12)
Round 7: 1 sc, 2 dec, 2 sc, 1 dec, 1 sc, 1 dec (8)
Round 8: 4 dec (4)
With green thread.
Rounds 9-15: 4 sc (4)
Round 16: 3 sc, 1 inc (5)
Round 17: 2 sc, 1 inc, 1 sc (6)
Round 18: 1 inc, 5 sc (7)
Round 19: 3 sc, 1 inc, 3 sc (8)
Round 20: 1 inc, 7 sc (9)
Round 21: 4 sc, 1 inc, 4 sc (10)
Round 22: 1 inc, 9 sc (11)
Finish and cut the thread leaving a surplus for the seam.
Fill with siliconized fiber.

Assembly:
Cut out on white felt a half moon of the correct size for your work following the photo.
Glue or sew the felt on the head and fix the safety eyes.
Embroider your mouth with black thread.