Oh what fun!  With the Elf on the Shelf rage – we had to make Elf hats!
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I printed the ears on construction paper and the children cut them out.

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On a 12 x 18 sheet of construction paper, the children made a pattern.

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Next, they folded the corners.

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The hat is made by making a cone.  Glue on the ears. . . .

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and there you have it!  An elf hat!

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