since i never wanted to mess with buying elastic and the perfect type of card stock to make a hat from scratch, i would always buy the ugliest bag of hats found in the bargain bin to use as a starting point. transformers, sponge bob, what have you - the cheaper the better.
these can be customized to match any party theme and so very easy. click here to start the party preparations! and don't forget to check out the "make-it" link at the top for other projects :)