Take your pom pom and bring it up to the bottom of the white fur rim. Cut across, put this aside.
Take the top part and lay flat on your liner material. Cut out hat shape, adding approximately 1/2 inch around.
Take your hat and sew across the bottom, put aside.
Sew around your liner, leaving the top open. Insert this into hat top. /li>
Match the seams up. Fold down top of liner to match that of hat.
Make your two handles out of the black material.
Take tip of hat and position it under the liner and pin in place.
Pin your handles on each side of the hat tip. Put the other handle on the opposite side matching it up with your other handle. Pin in place. Sew around the top of your liner.
Take out pins and walla! Santa hat purse.
This is not my idea, but makes a quick and cute idea for the young and young at heart.