I made the head by just shaping some chicken wire I had lying around. I had a number of old doona's and quilts so I just cut these into strips and wrapped them around the 'skeleton' and secured with gaffer tape. I then just layer him/her with old recycled clothes. This is the step where you must decide if you will have a 'girl' or 'boy'. Girls require a bit of extra padding around the chest and hips.
I have quite a bit of cotton knit left over from various sewing projects so I just pick a flesh colour for the head. I have in the past used several layers of flesh toned stockings stretched over the head and limbs. This helps if your 'lady' is wearing a dress!
But not so important if they are cover up!