This is a Christmas hat. It is not hard to make but if I remember correctly it takes a bit of time. First you take about a quarter inch of a toilet paper roll and about eight inches of yarn (times however many times you have to wrap) Fold your yarn in half, put in next to the tp roll and loop the yarn through itself. It should look something like this. Except with the tp roll, not a finger. :P Repeat. And repeat again. And repeat again till you get the yarn all the way around
Than push the yarn through so the "knots" are on the bottom and the ends are sticking up.
Tie the strands together, trim as desired, and you have a Christmas hat.