I saw two different people wearing this hat in the past two years at DL, it looks just like a regular Santa-stlye hat with ears, except it is all white and may have a bit of fur edging all around the crown. I'm thinking it is a woman's hat, but could be for guys and gals.
One person I asked said she got it from Japan DL, but wasn't exactly sure as she had visited Japan, Paris and WDW in the same year (lucky brat!). The other person I couldn't catch up to in the crush between Indy and NOS on NYE.
If you have one or ever see one let me know!