The hat called a Kattukong is weatherproof and made from Upo or Tabungaw in Ilocano, also known as Bottle Gourd or White Pumpkin. Each Tabungaw takes on average seven days to transform into a hat which will last a lifetime if taken care of properly. Only the upper half is used to make the Tabungaw, while the bottom half can be used around the house for various storage purposes.

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In making a tabungaw, the gourds are cut open using a hand saw, and the two halves are placed on the ground and left there for about a month to dry completely. After drying, the Tabungaw is then colored and varnished. Then, the most time-consuming and skillful part comes is weaving of the bamboo for inner casing and lining. The woven interior is made of anahaw, nipa, bamboo, or rattan.

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Teofilo uses only simple hand tools that he designed himself and is involved in each production stage. His harvest of gourds also limits his output. In a good year and blessed with good weather, he can make up to 100 pieces.