Also used Hobbii Baby Snuggle Yarn
Need a small amount of Blue and White yarn

Modifications made:

With Color Aqua, work
Round 1: mr, 6sc in the magic ring (6sts)
Round 2: (inc)x6 (12sts)
Round 3: (sc, inc)x6 (18sts)
Round 4: (sc, sc, inc)x6 (24sts)
Round 5-8: 24sc (24sts)
Round 9: flo for all stitches (Slst, ch2, 2hdc) in same st, 5sc, (Slst, ch3, 1trc) in same st, (1trc, ch3, Slst) in same st, 5sc, (Slst, ch2, 2hdc) in same st, 10 sc
Change the yarn color to White
Round 10: blo(sc), 5sc, blo(sc)x2, 5sc, blo(sc), 10sc (24sts)
Round 11: (sc, sc, dec)x6 (18sts)
Round 12: (sc, dec)x6 (12sts)
Attach the safety eyes and stuff with polyfil!
Round 13: (dec)x6 (6sts)
Leave a tail to close the opening!
Thread the tail onto a tapestry needle. Go under the front loop of next stitch, going from the inside of your piece to the outside. Repeat for each stitch. Pull to tighten and close opening. Hide rest of tail inside of your piece.