You need the following materials:
vinyl cut the size you want
quilt batting cut the same size
ribbon for the handle
duct tape
After cutting down the vinyl and quilt batting you will need to attach the ribbon for the handle before taping the sit-upon up. Take your piece of ribbon and string across the vinyl to the two sides that you want the ribbon attached to. Fold each end of the ribbon a couple of times and then tape down. Repeat on the other side.
When you have finished attaching the ribbon handle tape the outside of the sit-upon together. Make sure you tape it well so it will hold up when you are using it. Because ours was white we let the girls take sharpie markers to decorate theirs. They turned out so cute!