HowJoyful.com has a pattern for creating a teddy bear that can easily be used for making a memory bear. This is available for free download as a PDF file. This pattern features pieces labeled with letters and numbers. It should be completed in alphabetical/numerical order. Sewing.org also has a pattern for a teddy bear available for free. It is simpler than the HowJoyful.com pattern and may be better suited for beginners.
The most important aspect of making a memory bear is selecting one or more materials that represent the intended memories. Sometimes memory bears are made from items owned by the individual the bear is being made for. For example, a child's favorite blanket or clothing may be used once she has outgrown it. Alternatively, a bear may be made from other meaningful fabrics such as alma mater colors or a favorite sports team's logo.
If using multiple materials, print the pattern and mark each section to identify which material it should be cut from. Many memory bears features a motley pattern similar to the clothes of a medieval jester. For less experienced sewers, consider purchasing additional fabric to allow for mistakes. Consider marking the inside of each piece with its corresponding letter and/or number in the pattern.