It is all made from one sweater. The flag was on the sweater originally and came through the felting pretty well.
Front and back are the front and back of the sweater. The sides are from the sleeves. The handles are doubled over and sewn ribbing from the bottom band of the sweater.
Seeing as it's fully lined, it's practically reversible!
It did lack in structure once it was done, so I made an insert for the bottom and stuck in a piece of cardboard. A piece of hard plastic would work, too.
