I recently made some of these chocolate chip cookies and i thought i'd share how i made them (i was inspired by this blog).
The dark brown ones are made with felt and the light brown ones are made out of flannel. The felt ones are really easy you just cut out some felt circles and sew two together, i used a scallop stitch, and then you sew on some buttons. I sewed the buttons on last but i would actually recommend sewing the buttons on before you sew the two pieces of fabric together.
The flannel ones are made with a method called super circles, also easy. First you cut out a circle from some cardboard (i used a glass to trace my circle). Second you use the cardboard piece to cut out the flannel circles. You want to leave like an inch, inch 1/2 around the outside of the circle and the best part is you don't have to cut it perfect you can just kinda eyeball it (see above).
Third you lay the fabric on a piece of aluminum foil with the cardboard circle centered on the fabric. Then you fold up the aluminum around the cardboard and smooth out any bumps in the fabric, and you iron it.... let it cool... unwrap the foil... remove the cardboard... and you end up with something like this....
To make the cookie, i sandwiched two of these super circles together and machine stitched them. Then i added buttons, but like i said above you should sew the buttons on first then stitch the fabric together.