Wow, you have a little dog that knits? Just kidding. Vique

I always make mine just as tubes....in ribbing..starting at the back end. Then, when I get to the place for the front legs, I simply create 2 holes...like button holes in a sweater (however it is you do it...bind off 6, then create 6 in the same spot on the next round, etc).... the size is determined by the circumference of the little leg...then knit on up the 'top' of the dog and make it long enough for a nice turtleneck. These are good projects for leftover yarn....I generally put in stripes of some sort.

Vique, you're so bad, LOL!

Thanks Sandra, That sounds doable even for me.
Vique, When I reread my post, I thought oh No who is going to be the first person to comment on this.LOL.

Sandra, One more question, does this have to be done on circular needles to get a tube or can I just sew a seam afterwards.

You can't knit a tube on straight needles, and I think it MUCH easier on circular..but, I suppose you could do it on straights, with the seam to go up the underside, between the leg holes...

Knitting Pattern Central - Pets has a number of dog sweaters - you may find something interesting if you want to take the time to check out the site

Here is a link that might be useful: Knitting Pattern Central - Pets