To make an elf hat, you'll need to start by gathering some materials. You'll need some felt or other soft fabric, scissors, a needle and thread, and some elastic or ribbon. Once you have all your materials, you can begin by cutting out a circle of fabric that is big enough to cover your head. Next, fold the circle in half and cut a hole in the center for your head to go through. Then, cut out two triangles of fabric to make the ears of the hat.