fold a twin sheet in half long ways and sew ends together, next sew in five equal sections the size of a pillow case, next insert pillows leaving ends open to remove pillows and wash cover. Or sew pillow cases together;
Tutorial: DIY Tissue Paper Pom-Poms this tutorial is pretty good. Use square sheets or tissue for a rounder Pom Pom. Tie the middle with ribbon and tied several on ribbon and hung them for a backdrop. Use thin tissue paper and fluff gently.