Summarize the following:
Mark places where you want the parts of the wig to go--the ears, different colors of fur, etc. Draw lines separating portions of the cap as you go.  If you use yarn, you must fray it with a fine-bristled cat grooming brush after repeating the first step of making the tail (knot the halves of pieces of yarn together, then fray) Twist together longer pieces of your fur material at the top.  Securing the topknots with thread or little hair ties, or cover the entire tips of the ears with yarn that matches the wig.  This prevents the topknots from coming undone. Once the ears are made, glue them onto the cap and ensure they are secure and not floppy. Once this is done, you may use hairspray or styling gel to style it however you want. They should consist of strips of cloth or whatever you think will work.  Shape them like an isosceles triangle. Sew the sideburns onto the wig. This all should be done on a porcelain/foam/plastic head to ensure precision and accurate measurements.

Summary:
Use a white swimming cap as the base of your wig. Divide and mark the places on the swimming cap where you want to place your yarn, synthetic fur, or wool (these can be in any color). Glue or sew your pieces of fur onto the swimming cap in your marked areas. Prepare the ears. Glue the fur or yarn onto circular pieces of cloth. Prepare the sideburns. Sew or glue your fur onto your sideburns.