Using felt, cut out the shapes needed for the hat, scarf and shoes. Each elf will need two heart shaped pieces for the feet, a rounded triangle for the hat and a long skinny rectangle for the scarf.
With hot glue, attach the wooden ball onto the top of the pinecone.
Fold the rounded felt triangle in half, and add a tiny bead of glue down the seam to form the hat.
Attach the tiny bell to the top of the hat and glue the bottom of the hat onto the wooden ball.
Wrap the felt scarf around the head and attach with more hot glue.
Glue 2 heart shaped pieces of felt together for the shoes and attach to the bottom of the pinecone with hot glue.
Add 2 tiny dots of paint for the eyes, then glue a piece of string to the back of the hat.
Tie the elves onto a piece of twine for a garland or directly onto the tree for an ornament.