i would also say floral foam of some sort, its super carvable, light and easily could attach fabric hair etc to it with pins or something. i'd get like one large rectangle for the base and 2 other for the horns carve and attach with maybe some kind of post you could stick up through the base into the horns...idk just some thoughts
So, have to say, i click to go to craftser i scroll 2 clicks and am immediately drawn to the cutest puppy picture ever (well, i can't say ever because i'm partial to 2 boxers of my own), but really such a sweetie! i'm a fan of middle names for dogs btw, i have a Cloe Mae. i've been meaning to make some collars myself, and this has inspired me to make some this weekend. i wish i could do some bows and such but they are farrrrr too rough. anyways, great job! and huge congrats on your new addition. my life would be so crappy without my babies.