If you can sew, go to Costco (or something similar) and get a shepskin seat cover. ($26 at my Costco, and they sell whole lambskin rugs in the fall for $35)You will need a seam ripper, and a good movie to watch, to disassemble the backing, elastic, and acrylic that they substitute for the real sheepskin on the seat. You will then have enough sheepskin to cover at least 3 flute cases, depending on your sewing skills and the size of the cases.
Sheepskin contains lanolin, which is very nice for your hands but can cause tarnish, so it would be a good idea if you use sheepskin to put some 3M tarnish strips in with the flute.
I am glad to use the real sheepskin because of the physical properties, I think you could play catch with a flute in a thick sheepskin case cover and it would absorb a tremendous amount of shock. Sheepskin is also a fabulous insulator, we are always told, especially with a wood piccolo, not to expose them to sudden temperature changes.
My sheepskin seat covers came from my mom, whose new car has side airbags, which the seat covers interfered with.
I use a 'Speedy Stitcher Sewing Awl' for sewing leather. You should be able to find one in a well equipped horse/saddlery shop, or use this address (they don't have a website!)
Stewart Mfg. Co
P.O. Box 643
Northboro, MA 01532-0643
You may find, as I did, if there is anyone who makes western saddles by hand, or even an upholstery shop, that these people have scraps of leather, sheepskin, etc that are easily big enough to make flute case covers with.
I've been sick and not able to get out much, and I am making cases for all of my flutes and piccs, and even a friend or two. I feel like I have Barbies and I'm making them new outfits!!