All you need is a brown paper bag and the ability to make anything adorable.
Fold each paper bag in half lengthwise, and draw the shape of an ear.
Cut out and open the bag. Flatten two paper candy cups and cut in an oval shape. Glue on the ear parts of the bag, let dry, then flip over and glue a cotton ball on the back for a tail.
Fill with candy, or toys, or whatever goodies you like, and tie closed with a ribbon. It helps to squeeze the bag closed while holding the ears out and flat, so they don't fold up.