First, you need a small pillow, a pair of NEW underpants , and a needle and thread (do not use a sewing machine - it might jam the machine!), non-toxic markers, and last a rope. Take the small pillow and draw a face at the top. Then sew the underpants on at the bottom. Next cut a hole at the back of the pillow and tie the rope onto it.
Now you have Captain Underpants!
Editor's note: Another great dog toy idea, Allison - although you may want to hide Captain Underpants when people who don't know you well come to visit!