Per The Unique Sheep:

Kit contains lots of roving, a special felting needle, foam mat, yarn, beads, beading needle and instructions--- everything you need to make your own great winter decoration! *

Project uses needle felting, washing machine/knit & fulling, and wet felting techniques.

From instruction book:

Kit materials included:
Foam mat
Foam scrap
Felting needle
Wool roving
Wood Skewer
3” needle
Black Beads
Twigs for arms
Yarn for hat

Items needed:
Black thread
Awl (optional)
Felting tool (optional)
Glue (optional)
Powder blush
Q-tip
Cotton fabric (20” x 6”)
Spray bottle
Liquid Dawn Soap
Tray or cookie sheet for wet felting
Four #7 dpns (double pointed knitting needles)
Scissors
Piece of stocking (knee-high will do)
Washing machine & detergent
Bubble wrap, bamboo mat or plastic shoebox with ridges

Hat is knit and fulled, remainder of project uses needle felting and combination techniques. Hat will be approximately the size of laundry detergent cap.