I have looked at patterns and found two in costumes of Butterick. I haven't been able to get to the fabric store to check out the directions from these patterns but have attempted two muffs. I can tell you NOT to make two tubes/cylinders and then sew the open ends together leaving an opening for turning. That just creates one big cylinder in the shape of a donut. So - I don't have the answer but I do have the non-answer. I hope this helped at least to know what not to do. Good luck.