I started by pre felting a long piece to use as the flaps.I also made the felt balls on this matting which really speeds up the felting process.It is sold as a mat for cars or doormats but its great for felting and doesn't wear out like bubble wrap.
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I layed plastic under the flaps so that they would not felt into the base.I only wanted them to attach to the base in the middle. When they were attached I removed the plastic and fully felted them.
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When it was rinsed and dry, I sewed on the felt balls, and added a few embroidery stitches