For the top, I think I would try making rounds of smaller shells, going down to 6 dc, then then etc
Self-Fastening Flower Scarf / neckwarmer Free Knitting Pattern
For the outer ears and eye patch I finished it with a reverse single crochet stitch. Pattern: www.
Шапка-спираль | Золотые Руки
Ravelry: knitfomaniac's Fox, Raccoon, and Skunk