With brown yarn:
R 1: 6 sc in mc (6)
R 2: (inc, 2 sc)x2 (8)
R 3-17: 8 sc (15 rows)
Fold top of arm flat and 4 sc through both sides across.
Do not stuff with fiberfill.
F.o. and leave a long tail for sewing.
Legs (make two)
With brown yarn:
Make 6 ch.
Make an oval starting from the 2nd ch from hook, work on both sides of the chain.
R 1: From the 2nd ch from hook: 4 sc, 3 sc in last st, 3 sc, inc (12)
R 2: inc, 3 sc, (inc)x3, 4 sc, inc (17)
R 3: 6 sc, inc, (1 sc, inc)x2, 6 sc (20)
R 4: 7 sc, inc, (2 sc, inc)x2, 6 sc (23)
R 5: 23 sc
R 6: 7 sc, dec, (2 sc, dec)x2, 6 sc (20)
R 7: 5 sc, (dec)x4, 7 sc (16)
R 8: 4 sc, (dec)x4, 4 sc (12)
R 9-11: 12 sc (3 rows)
Stuff with fiberfill.
F.o. and leave a long tail for sewing.

Body
With brown yarn:
R 1: 6 sc in mc (6)
R 2: (inc)x6 (12)
R 3: (1 sc, inc)x6 (18)
Change to yellow yarn:
R 4: (2 sc, inc)x6 (24)
R 5: (3 sc, inc)x6 (30)
R 6: (4 sc, inc)x6 (36)
Change to brown yarn:
R 7: (5 sc, inc)x6 (42)
R 8: (6 sc, inc)x6 (48)
R 9: 48 sc