this is miles more complicated than it looks. I believe if you make it it will only look amateurish. If you could crochet it would be easier. However if you want to give it a try, this is made in 3 parts, the base, the scarf, and the head and sewn together. It is too complicated to make it like they did. I would knit a small square for the base, then knit about 8 little scarves and join them together up the sides, sew them around the square of the base on the inside so you dont see where you have 'fudged it' to get it to sit right. Gather the top in around a polystyrene ball you can buy at spotlight and sew off. I would do these scarves in 2 colours so they highlight the difference, rather than the same colour which would show the joins. The neck scarf could be done in 2 pieces, cast on a huge number of stitches, maybe 200, you might have to do this 2 or 3 times and knit 2 or 3 rows to see how long you need it. Do 2 pieces and join them and run a gathering stitch all along one side and pull in til it fits the neck of the base. If you are a beginner I would run 2 rows one colour, 2 rows another colour so your stripes will run around the scarf, not down it as shown. If you want to do it as shown, you will have to knit 3 or 4 stitches in one colour then change to another colour and so on.
The head you will have to cast on say, 4 stitches (for the neck) and then on the next row, make a new stitch every 2 stitches, then the next row, every 2 stitches, then the next row every 4 stitches etc. then maybe at the end of each row until the face looks wide enough, then start decreasing the same way. Make another one the same (so write down what you did) and join down the sides and turn inside out. Either stuff with some nylon fibre filling available from Spotlight or another polystyrene ball. Sew it all together. Dont hesitate to ask more questions of me.....Good Luck