Amazingly enough, this entire costume was made with left over fabrics I had laying around. I was able to make two shirts out of it too; a long and a short sleeve.
The shirts are made out of some type of polyester and lined in a white cotton. The ties are a yellow cotton and are sewn in place, just to be on the safe side. The pants are a dark blue polyester with the same red fabric used for the ties at the ankles. The shoes are an awesome pair of taichi shoes I found online and they are super comfortable.
The wig is actually my second attempt and I am so much happier with this version. It's an Arda wig in Apple red with a short weft sewn at the base for the pigtail. I sewed a bit of fencing wire in the pigtail so I could actually pose it!
P-Chan:
He's made of black moleskin, with vinyl hooves. The nose and bandanna are cotton with the designs appliqued on.
Happosai:
So this Happosai is to scale, at least to the best of my abilities since his size changes depending on scene/episode. I set P-Chan next to him so you could really see how much bigger he is. He's made of felt, I used batting for his hair, and appliqued on his details. He's wearing a cotton jumpsuit and a moleskin belt.