I started cutting out the ears, leaving some space at the bottom to get it into the head.
You can see the basic circle I worked with in the middle and the rough cut out first ear. The ears are 13 inches x 13 inches in a circle.
Here's the one ear softened out. Funny enough, sand paper worked nicely to smooth out the rough edges even in foam. I'll be putting cardboard behind the ears I decided to make sure they hold their shape all the time instead of trying to work a wire or something into the foam.
After some doodling on the head itself - sharpies are the only thing that works on it, but actually can be erased with some serious rubbing. Dry erase markers don't stay very well but are good for temporary marking. The eyes are five inches apart, and I used the dome lights from the tap light I'll be using to make those little paper circles. Some temporary adhesive to attach the eyes and make sure it looked good. That's where the cuts will be. The lights will tap by pressing them on from the underside before putting the head on I think.