A method for incorporating optical fibers into sheet materials, such as fabrics, creates a structure which can be incorporated into items such as plush toys. Optical fibers are made to pass through the sheet material in a desired arrangements. Ends of the optical fibers are enlarged such that they will not readily pass back through the fabric. The ends are then covered with material that permits light to pass therethrough. The resulting structure can be readily incorporated into an item, such as a plush toy.