Lay out the second sock, again with the heel facing upwards, and cut off the foot of the sock from just in front of the heel. Next, cut around the outside of the foot to divide it into two separate pieces.

Fold each piece in half and glue the long sides together. Let the glue dry and then turn the two pieces inside out to make the dog's ears. Turn the loose edges in on themselves and then glue one ear to each side of the dog's head.