A friend of mine bought this great book for sewing soft toys (or softies if you're being all posh and the like).
Draw out the pieces onto tracing paper. Cut into an old hoodie (its that silly recycling obsession again - but it wasn't good enough to give to the charity shops or bad enough for the bin).
Sew wonky looking bear. I wasn't particularly happy with my progress at this stage but ploughed on regardless as I had promised to make something for a friend in the US whose first baby was on the way (and is now here - silly laptop dying means I'm still very behind on my posts).
Cut out dress and place eyes and flipperty bits on it to make it look like it was something that wasn't made by a five year old.
Pose in various places around the house and garden. It actually didn't turn out too badly at all. :)
Wrap up in tissue paper, stamp with appropriate stamp and tie some yarn around it (the yarn looked much better in my head but I was really tight for time at that stage - baby was really due!).
Put into pretty paper and address and send to new home to make new mother worried about the sanity of her friend in New Zealand.