Knit the legs, arms and body in the round on two 16” circular needles. Did not see the point in knitting flat and then seaming. Altered the inner ears by knitting 16 stitches instead of just 12. Also sewed the inner ear to the outer ear with thread instead of yarn. Loved the look of real French angora - so I splurged and went with French angora/merino. All in all, I am very pleased with my first knitted toy. I am planning on knitting the elephant next. I will also go down one needle size to 6. The tighter the stitch, the less likely the batting will be visible.