My sister, Jill, came up with this Owl costume for Sam this year.  She applied the felt 'feathers' to a onsie, then had a co-worker make the knit hat.  Isn't it cute?!  Jill said the bodice cost her about $5 to make, by using an old onsie.  The knit hat was only $25... bargain of the year! 

What DIY costumes are you planning to make this year?  I'd love to see photos!