Cut whale shapes out of Navy, Teal, Yellow, and Light blue vinyl and place them in a pattern on the blue footie.
Hot glue several squares of yellow foam together to cut out the hair shape and then hot glue this shape to a pair of headphones. I You can put vinyl on the headphones first so that it can be peeled off.
For the bear:
Cut ear shapes from a foam sheet and cover with red felt using hot glue. Attach to orange felt for the interior of the ear. Using adhesive sheet strips attach the ears and hair to the top of the red hat.
Using adhesive sheets with light blue felt, cut small rectangles for the "stitching" and stick these to the red footie. Use a blue felt square for the patch, black felt for the eyebrows and round pink circles for the cheeks.
For the eyes, thread orange yarn in two large buttons, secure on the back with hot glue and glue on a safety pin. Attach to the hat.