R2: (sc in next st, 3 sc in next st) 2 times {8 sts}
R3: (sc in next st, 3 sc in next st) 4 times {16 sts}
R4: sc in next 2 sts, (3 sc in next st, sc in next 3 sts) 3 times, 3 sc in next st, sc in next st {24 sts}
R5: sc in next 3 sts, (3 sc in next st, sc in next 5 sts) 3 times, 3 sc in next st, sc in next 2 sts {32 sts}
R6: sc in next 4 sts, (3 sc in next st, sc in next 7 sts) 3 times, 3 sc in next st, sc in next 3 sts {40 sts}
R7: sc in back loop only in next 40 sts {40sts}
R8-15: sc in next 40 sts {40sts}
R16: sc in back loop only in next 40 sts {40sts}
Embroider The Eyes And Lashes
Begin by placing a pin in the middle of the piece, between R14 and R15, as pictured.
Thread a long piece of embroidery floss into a needle. Knot the end.
On the inside of your piece, pick up a bit of yarn with your needle and make a knot on the inside of the head. Begin to embroider into the 2nd stitch to the right of the pin.
Insert your needle one round up and one stitch over.
Make a knot on the inside of the head and then insert your needle back through the same stitch.
Insert your needle one round down and one stitch over. Make a knot on the inside of the head. Then insert your needle back through the same stitch.
Insert your needle one round up to make the first eyelash.
Move your needle up to make the second eyelash. Secure with a knot on the inside of the head.
Repeat on the other side. Begin to embroider into the 2nd stitch to the left of the pin.
Attach The Ears
I recommend pinning the ears in place before sewing.
Sew the ears on between R5 and R7, in line with the eyes.
Make a knot to secure the yarn on the inside of the head.
R17: (dec, sc in next 3 sts) 8 times {32 sts}
R18: (dec, sc in next 2 sts) 8 times {24 sts}
Begin to stuff the head and continue as you crochet. Make sure not to overstuff. You want the top and bottom to lay flat.
R19: (dec, sc in next st) 8 times {16 sts}
R20: (dec) 8 times {8 sts}
Fasten off and leave a long piece of yarn to sew the head shut.
How To Close The Head
Thread the fastened off yarn through a yarn needle. Identify the eight remaining stitches.
Insert your needle through the the middle of the first stitch (behind the front loop) and pull the yarn through.
Insert your needle through the the middle of the second stitch and pull the yarn through. Continue around...
Until you reach the last stitch (8th stitch) and pull the yarn through.
Pull the yarn taut. Don't pull too tight because you'll want to leave a tiny hole in the middle.
Insert your needle through the hole, weaving it into the piece.
Pull tightly on the yarn to close the middle hole.
Video on How To Close An Amigurumi Piece: https://yarnsociety.com/tutorials/how-to-close-an-amigurumi-piece