Fold the first bath towel in half lengthwise, carefully keeping the edges matched up and neat. Roll the towel tightly. Fold the second bath towel lengthwise as well, and roll it right over top of the first towel, making a thick roll. Make sure the edges stay neat and lined up over top of each other.
Fold the first hand towel in half lengthwise, carefully keeping the edges matched up and neat. Roll the towel tightly. Fold the second hand towel lengthwise and then roll it over the first hand towel, matching up all of the edges. With safety pins, fold the small rolled towels and attach them to the rolled bath towels, with the bath towels creating the bear's body, and the hand towels becoming the head.
Roll up each washcloth singly, without creating the double rolls used for the head and body. Using safety pins, secure the rolled washcloths in place to make the legs, arms, and ears.
Use the pom poms to make eyes, and secure them to the rolled towels with the straight pins pushed into the middle of the pom poms.