I’ve used only 1 skein of yarn. The DPNs or double pointed needles are optional. Gauge is not important for this toy. I’ve used thinner yarn for the embroidered eyes which is optional. You can use safety eyes if the child is old enough.

Here are the materials:

1 Skein of worsted weight yarn.
4.50mm hook
3.25mm DPNs (optional)
Stuffing (I used poly fiber fil)
Embroidery thread or thinner yarn
Scissors
Yarn needle to embroider and sew on eyes.