here is my effort
First you need a quantity of
Black Felt
lounge stuffing
spray paint black
red paint
yellow paint (and brushes)
white glue
First break your lounge stuffing up and tease to desired shape
cut your felt into 1 cm squares
spray paint your stuffing black (but not too black)
glue to square
add red paint and then yellow for KIA vehicles and allow to dry (leaving some without paint to signify heavy damage)
Finally add too destroyed allied veh
cheers
matt