Make arms and legs: Cut 2 pieces, each about 4 inches long, from brown pipe cleaners. Hold a pine cone (about 2 inches long) so bottom end points up. Tuck 1 piece of pipe cleaner between the scales of the pine cone, positioning it as the arms. Position the other piece as legs. Secure with a hot-glue gun. Bend ends of legs to make feet.
Make head: Hot-glue a 3/4-inch wooden craft bead (hole side down) to the end of the pine cone. Draw 2 eyes and mouth with a black felt pen.
Make mittens: Stack 2 pieces of felt and free cut a mitten. I then placed the mittens on the pipe cleaner arms and hot glued them on.
Make shoes: Stack 2 pieces of felt and free cut a shoe, I did a circular pattern. I then placed the shoes on the pipe cleaner legs and hot glued them on.
For the scarf I cut a 6 inch piece of felt and cut the tips for a triangle look. If you wanted you could cut little slits at the ends to make more of an authentic scarf. I then wrapped it around the elf and crossed it in the front with hot glue. For the hat I cut a rectangle and folded it into a triangle and hot glued the round opening to the head and the seam up to the tip. You can leave it long or I brought the cone down and hot glued it to the side. I didn't really like the cone head look. I also then added white pipe cleaner to the hat.