Wonderfully sculpted.

Excellent structure. It would be interesting if you added holes for ears or some kind of electronics for the ears. Which reminds me, I looked into this stuff:
http://en.wikipedia.org/wiki/Shape-memory_alloy

It's not that costly now, and I think it'd make for some neat ear dynamics. It does get hot though, the active state (where it contracts to another form) is 100-150C. My problem with it was how do you use it without burning fabric, while still allowing full movement. >S

What material is this?

From what I understand it's fun foam. I think that the pattern was made on a papercraft program, possibly pepakura.