Nativity costumes - help needed!

[turveytwinsmum]

I have to make two simple farm animal nativity costumes for my 2 year old twins. I have bought two pieces of fabric - one thick fleecy (to make a sheep) and one cow-print (to make a cow - obviously!) however I don't really know what to do next!

We've been told by the pre-school not to go to lots of effort or expense but I don't want my girlies being a laughing stock! Any ideas please?

I'd start with a tabard style thing with appropriate tails, add leggings or tights and then ask for more ideas for the head bits!