I am kind of in a hurry, so just quickly a screenshot of the fur setup.
I am attaching the materials I used.
The only map I used is the one I posted, I think. That is also linked with the fur. What is of course important is a nice velvet look and for that you will need a nice falloff map alongside the material settings.
let me know what you think!
Fluffy.zip (6.68 KB)