Materials: A 16" plush takes a lot less fabric and stuffing than a 30" plush
complexity:
this would be a lot simpler to make than
thistime: How much time it takes me to complete the plush (very linked with complexity)
special features: A plush with a full wire or plastic armature would be priced differently than a simple stuffing-only plush
amount of machine embroidery: self-explanatory
These are the main factors that go into a plush's price