be supervised while playing. if you are worried about small pieces, use felt circles for the eyes and buttons).
carrot shape cut from orange felt.
hat shape cut from black felt.
scarf cut from red felt. cut a rectangle and then make 2 small cuts in one end. fluff the edges so it lays like the fringe on a scarf.
2 arms from brown felt. cut 2 equal sized rectangles with a triangle shape at the end. make 2 small cuts at the larger end and fluff out for the "fingers."
i always give the puzzle to my toddlers fully assembled, then let them pull the pieces off and try to reassemble. they loved this 