headgear

so a friend of mine wants a unicorn hat. i find this a surprisingly reasonable request. so i went off on my googling to see what was out there. came up with this: which is, obviously, absurd. the hat was requested to look like this: which is less so. so i'm happily knitting a hat in stockinette in the round. i've got the earflaps and about one inch of hat. however soon i must worry about eyes, ears, and horn. for the mane i was thinking of doing my decreases in the back every row so i could use the holes to tie in the ends. but the others. hmm... any thoughts?