You need: wool felt balls (three different size), bits of black and orange felt, two little wooden sticks. Stitch eyes,smile and buttons with a black thread...and make the nose rolling a tiny orange felt piece between fingers. Roll a piece of black felt to make the upper part of the hat. Add nose and hat at the head with the help of few drops of hot glue.
Use hot glue to make the body adding the two largest felt balls and , at last , add the head too.
Add the wooden sticks for the arms and a scrappy fabric stripe for the scarf....
...and enjoy your very last time Christmas tree decoration !