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A simple way: inflate a balloon about 18 inches, depending upon how big you want it. If you inflate all of it you can make a hat out of it. Tie the knot a bit further down then you usually would so the end is a bit longer and floppier than usual. This is the tip. Make 2 ball bubble ear twists at the base (obviously). Now the fun bit - you can rip a tear in the excess where you've tied off (but don't tear it all off) and pull the end of this bit back over the balloon.
I really don't believe I just wrote that! Every other word in that is a pun! I'm off to giggle uncontrallanbly like a school girl...