Sew the nose, heart and hands onto the beard using embroidery floss and a running stitch.
Attach the beard to one body piece, also using a running stitch around the outer edge of the beard.
Place the second body piece behind the first. Cut a long strand of embroidery floss and sew them together along the outside using a blanket stitch. Leave a small opening for stuffing.
Stuff with Poly-fil. You may want to use a pencil, chopstick or small wooden dowel to make sure the poly-fil fills the gnomes body firmly. Stitch closed and finish with a tight knot.