To create the petals, draw a simple petal shape on paper about 6" tall and 3" at the widest point. Use the pattern to cut your petals from folded felt (each petal is made of two layers). To determine how many petals you'll need, measure the circumference of your dog's head and divide by two. For example, a medium sized dog with a 15" head will need seven petals.
Measure and cut a piece of elastic slightly longer than the circumference of your dog's head.
Place and pin the petals along the elastic. Use a zigzag stitch to sew the petals to the elastic. Take care to gently stretch the elastic between each petal so that they are not sewn to each other.