This lap-size cushion does double duty: right side up, it's a plush headrest; flipped over, it provides a flat, cloth-covered "desktop" for a child to write on in a notebook or journal.
Use a craft knife to cut a 10- by 14-inch rectangle from the foam board (a parent's job).
Place the towel right side down on a flat surface and center the piece of foam board on top of it. Set the pillow atop the board.
Fold the towel around the pillow and board, as if wrapping a present, and pin all the edges in place.
Adhere the overlapped edges by removing several pins at a time and using a paintbrush to apply fabric glue to that area before repinning the section. When the glue is completely dry, remove all the pins, and the pillow is ready to use.