Needle and thread
Stuffing (cotton balls can do. batting would be nice)
Step 1: Cut out a squarish piece from fabric of choice.
Step 2: Fold in half with the wrong side facing out. It is extremely important you don't forget to make sure you are stitching with wrong side out.
Step 3: Stitch down both sides
Step 4: Stitch a little from both sides so that there is only a medium sized hole in the middle. I don't have a picture for this :(
Step 5: Flip inside out
Step 5: Stuff. If you are using cotton balls, make sure to pull it apart into small pieces so it won't ball up inside.
Step 6: Seal up the hole using ladder stitch. A google search should give you instructions on this. It is fairly simple.
The pink "sheet" is a just a piece of fabric from an old dress :) I've been meaning to make a comforter for a while but I haven't got to it... I'll be sure to update you if I do.
I really didn't mean for it to be so pinky...