Subject M from Area 42 comics, custom plush prototype created at the request of the comic's author. Fleece of various colors, with felt for the upper part of his crown. Final version will have the upper part of the foot curved and the mouth reverse appliqued.
An early example of Subject M can be seen here: http://area42.thecomicseries.com/comics/9
Area 42 can be found here: http://area42.mikepodgor.com/
Subject M copyright his creator