Step 1: Take an old polo shirt and button it up
Step 2: Cut off the sleeves.
Step 3: Snip along the side seams and across the shirt (at the bottom of the collar and 12 inches below the lowest button), leaving a rectangular piece from the front of the shirt.
Step 4: Cut an equal-sized rectangle from the back.
Step 5: Lay the pieces on top of each other and sew them on 3 sides.
Step 6: Fill the pillow case with stuffing and sew the last side.