Elected to make the eyes from the small panda.
Used commercial animal eyes also, 18.0 mm black.

Option to minimize sewing:
The head, middle and body as written are in sections sewn together.
Instead, make the first body section as directed.
Instead of casting on with black, pick up the loops from the cast on edge of the body and work as written.
Stuff it before the last rows are done.
Viola! Only sew on the feet, ears and nose!