Repeat instructions for foot #1 (R1-R5) but don't fasten off.
Paragraph below is considered R6
Instead of fastening off, grab Foot #1 and place it next to Foot #2.
Single crochet directly into Foot #1.
Continue to go around until you reach the end of Foot #1, and then single crochet around Foot #2 until you reach the stitch marker (change to color white on your last stitch of R6).
Use the fastened off yarn from Foot #1 to sew the area between the legs shut.
I did forget to change colors on my last stitch of R6 in the picture. Just in case I cause some confusion with the picture;)
R6: sc in next 20 sts around foot #1 & #2 {20 sts}
R6 is the paragraph above.
Change to color white
R7: sc in next 20 sts {20 sts}
R8: (inc, sc in next 3 sts) 5 times {25 sts}
R9: sc in next 25 sts {25 sts}
R10: (inc, sc in next 4 sts) 5 times {30 sts}
R11-12: sc in next 30 sts {30 sts}
Change to color black or grey
R13: (dec, sc in next 4 sts) 5 times {25 sts}
R14: (dec, sc in next 3 sts) 5 times {20 sts}
Begin to stuff the feet and body and continue as you crochet.
R15: (dec, sc in next 2 sts) 5 times {15 sts}
R16: (dec, sc in next 3 sts) 3 times {12 sts}
Fasten off and leave a long tail. Set aside until assembly.