Trace a football shaped template on the brown fabric with your pencil and cut it out with the scissors.
Stitch the brown fabric together along the edges to create a football shape. Leave an opening at the base of the Wall-nut for stuffing.
Cut two large symmetrical circles from the white fabric. Sew a black dot on each circle to create the eye's pupils. Sew the white eyes onto the upper half of the Wall-nut.
Sew a small black smile below the wide eyes. Wall-nuts gradually lose their cheery grin as they are eaten by Zombies though, so consider adding variant expressions to your stuffed Wall-nut.
Fill the Wall-nut with cotton balls and sew up the base of the plush.
Place the stuffed Wall-nut in a ceramic flower pot for a lighthearted decorative effect.