Gather a soft sponge or memory foam piece
Cut it into a rounded square or rectangle shape
Trim the edges to make it smooth and pillow-like
Cover it with a thin layer of stretchy fabric or balloon material
Use fabric glue or tape to seal the cover tightly
Paint the outside with acrylic paint if you want a design
Let everything dry completely
Squeeze it gently to test the softness
Add a little stuffing if it feels too flat
Reshape and trim until it looks like a taba squishy
Keep it away from water and sharp objects