I don't actually know. I'm going with arctic fox... dyed blue >_>
Hey look! I made another hat!
I had a hell of a time getting the ears to not be super floppy because this fur is silky awesomeness which makes it not stay up very well. Some well placed hand stitches fixed the ears, though they like to sit towards the back like in the first photos. You can get them to point out to the sides if you fiddle with them a bit, but they'll pop back if you take the hat off. It's completely lined with fleece and the pockets at the ends can be flipped to either side.
I had originally gotten this pattern from a tutorial on craftster.org, but since then have edited it significantly. It's still not perfect, but it definitely gets the job done.