Hi there. I didn't need to use a cone for my boy, but you can make a very comfortable cone by using a towel. I used a small one because my boy is very small.
Roll the towel into a rope, pull the two ends towards each other to make a loop, then fasten them together with ribbons or rope. I used leftover ribbon from a sewing project.
I don't have a picture of my little guy wearing his cone, but this is what it looks like:
http://img.photobucket.com/albums/v6...ynewcollar.jpg
They love it because it's comfortable enough to double as a pillow
and it's just as effective as those terrible plastic cones that they hate.
Hope that helps!