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Version: Illustrator 9+
Your path should looks like the image on the left. Repeat this step to make another shadow path for the bottom part of the hat. Then fill these 2 shadow paths with Linear gradient (red to darker-red), in your Transparency pallate, select Multiply.
Make a copy of the grey path by holding down Alt + drag (you may use Copy & Paste if you like) and fill it with white. Scale it down a bit and bring it up slightly above the grey path. Select the top part of the hat and its shadow, bring them to front by Object > Arrange > Bring to Front (Ctrl+Shift+]).
Use the Ellipse Tool to make the circle and repeat the previous step to make the furry ball.
Your final illustration should looks like the image shown below.
Now, have fun with your Christmas hat!
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Download Source File (.ai)
