Just finished a quick commission to make one of these. I use to make them out of fleece and sell them at conventions but now I have minky so they are much nicer. They are super soft and fluffy and stuffed with a bit of fleece.
I'm not sure how many people offer plush pony ears, I've only really seen those hard ones which I'm not too much of a fan of. I'm thinking of offering these are a regular thing if anyone would be interested? Probably like $15 for pony ears and a little extra for unicorn. Shipping in the US is about $5 priority, maybe a little less for standard post.