second. Cut the back two panels, I like to make my pillows this way because it's super easy and you can just pull off the pillowcase when ever you want. Make sure that there is about 2 to 3 inches of overlay, meaning that they are 2 to 3 inches wider than you actually need, so that when the pillow is in it, you still don't see the pillow.
third. Cut your front panel and your letter. I just free handed the letter and cut it out.
fourth. Using a top stitch, sew the letter on to the front panel.
fifth. To sew the pillow together and sew the pom pom ribbon on, pin the fabric right side to the right side, with the pom pom ribbon on the inside. You can kind of see in the picture below that the pom pom ribbon is inside the pillow and the pillow is inside out. Just sew it then flip it right side out and you're done!