One of my favorite topwater flies for bluegill, sunfish and small bass. The design of this fly allows panfish to sip it off the surface with ease but the broad front end prevents these small mouthed fish from taking the fly too deeply. Of course all bets are off with their big mouthed cousins.
Hook: 4x long streamer hook
Thread: 6/0 or 3/0 Uni color to match body
Body: 2mm foam trimmed to the shape of a diamond (for the bluegill fly pictured here I start with a rectangle of foam 1" long and 3/8" wide before trimming)
Legs: Round rubber color of choice