Fold a piece of 8.5 x 11 card stock or other heavy paper in half lengthwise.
Starting at the fold cut a curve from one side to the other.
Trace the shape onto a folded piece of felt or fabric.
Use hot glue to close up the open side of the cone, starting at the top and working your way down to the bottom.
Take a piece of floral wire and bend it in half. Then place it inside the cone.
Add a bit of fiberfill stuffing. This will give your gnome's hat some form and extra body. The wire will allow you to bend the top into a fun twisted shape.
Turn up the bottom edge to create a brim.
Cut a piece of felt or fabric about 2 inches tall by 3 inches wide.
Glue some of the hair onto the bottom edge of the felt strip. Make sure some strands are longer in the middle and taper on the sides.
Glue the strip just inside the hat.
Glue a wood bead or ball to the beard just below the brim and your gnome bottle topper is complete.