Select a material for your cover. Look for a material that provides a snug fit if you hope to exclude small animals. Vinyl is a common choice among manufacturers of covers. While marine canvas is a tough material, Brinmar recommends against its use, as it is only water repellent, so the fabric finish that gives the canvas this quality becomes less effective over time, and the material needs monthly cleaning and reapplication of repellent.
Sew in velcro fasteners, or simply use bungee cords to secure the material around your unit. For an alternative to a fabric cover, consider using a single plywood panel secured with bricks to cover only the fan guard of your central air unit and a layer of wax to protect the cabinet, as recommended by the The Family Handyman website.
Leave a 1/2-inch gap between the bottom of the material used to wrap your air conditioning unit and the ground to provide good ventilation beneath the material, recommends the Brinmar website. Vent panels or holes in the fabric will offer even more airflow. This prevents moisture and condensation from collecting beneath the material. Moisture can lead to rust and corrosion. Inexpensive tarps and garbage bags are poor materials for use as covers because of moisture issues and poor ventilation.