The Fluffy fluff seems to be quite deep and nubbly, though; I'm not sure what sort of material would work; otherwise they might end up as just Balls. Although a lot of that depends on what scale the Fluffies are.... :)
I was thinking around 10-15cm diameter, so it's true that the nubbly bits wouldn't show up as much as on the cartoons, but I think I'd still end up with something rather sweet. And I could always make mini ones (~5-7cm diameter) with the remaining fabric, where the nubbles might well be to scale.
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(PS: should you make some of these, I'd be *really* interested in acquiring one!)