Pull 5 chains from one leg to the other leg
R 28: 10sc from one leg to a 5sc chain 10sc from another leg to a 5sc chain Total (30sc) to the middle of the right leg.
R 29 -33: 5 rows (30sc)
R 34: 28sc color change on both sides
R 35:28 sc
R 36: Blo 28sc
R 37: One drop on each side (26 sc)
R 38-45: 8 rows (26 sc)
R 46: One decrease on each side (24sc)
R 47 (24sc)
R 48: (2sc 1dec) * 6 = (18 sc)
R 49: 18 sc
R 50: 9dec (9 sc)
Switch from color
R 51: 9sc
I suggest you put a wire around the baby’s neck.

Head
R 52-53: 9 sc
R 54: 9inc (18 sc)
R 55: (1sc 1in) * 9 = 27 sc
R 56: (2sc 1inc) * 9 = 36 sc
R 57: (3sc1inc) * 9 = 45 sc
R 58: (8sc1inc) * 5 = 50 sc
R 59 -69: 11 rows of 50 scs (we put 9 mm eyes between 64 and 65th row with 8 stitches.)
R 70: (8sc 1dec) * 5 = 45sc
R 71 (4sc 1dec) * 9 = 36 sc
R 72 (4sc 1dec) * 6 = 30 sc
R 73: (3sc 1dec) * 6 = 24sc
R 74: (2sc 1dec) * 6 = 18sc
R 75: (1sc 1dec) * 6 = 12sc
R 76: 6dec (6sc) close the loop

Arms
R 1: Magic ring into 6sc
R 2: (1sc, 1inc) * 3 = 9sc
R 3-14: 12 rows 9sc
R 15: 9 HDC with intermediate color
R 16: 9sc with dress color
R 17-22: 6 rows 9sc
(Connect the two ends and fill the fibers with half of the close arms.)