For the base I use wiffle balls. You can find these at the Dollar Tree in packs of two for the large size. They also have baseball size and minis too! You can also use styrofoam balls or practice golf balls which are made just like the wiffle balls just smaller.
The only other thing you need is scraps of fabric. I have used everything to make these little guys; old quilts, flannels, calicos, yarn, twine ~ really anything works! For this project I chose muslin and burlap (they fit with my theme and I had them on hand). I started by cutting my fabric into 1/2 to 3/4 inch strips. For the muslin I simply cut a starting point and tore my strips – I love that worn tattered look! The burlap I had to obviously cut.
I usually tea-stain or grubby these guys up just a bit, but wanted a cleaner look for these since they were going in my kitchen.