This is one of my favourite makes this year. I've actually cut a few corners with this (I know, shock horror) and cheated. Basically I found this santa sack in poundland and had the idea to turn into a santa belly cushion! I didn't even sew together, I just put one of my exsisting cushions in it and folded the excess material over the other side and fastened with a safety pin. Genius I know! Of course if you had the time you could make it from scratch or make the sack into a proper cushion for a gift. But for minimum money and minimum effort I was pretty chuffed with the result.