Cut a sheep’s head shape and two small ears from beige paper. Glue the ears behind the head so they peek out from the sides.
Attach the head to the top edge of the cotton pad, which will serve as the fluffy body. Then add small rectangular paper legs to the bottom.
Draw the eyes, nose, and mouth on the face using a black marker. Keep the expressions playful and varied if making several sheep.
Glue a small cotton ball at the top of the head to mimic a soft tuft of wool.
Finish by tying a small red-and-white bow around the sheep’s neck for a festive look.