<div class="redhat">
  <div class="hat">
    <div class="top">
      <div class="spot">
      </div>
    </div>
    <div class="ring">
    </div>
    <div class="bottom">
    </div>
  </div>
</div>

:root {
  --logo-color: #CC0000;
  --background-color: #FFF;
  --dark-color: #000;
}

body {
  width: 100vw;
  height: 100vh;
  overflow-x: hidden;
  display: flex;
  align-items: center;
  justify-content: center;
  background-color: #F5F5F5;
}

.redhat {
  width: 250px;
  height: 250px;
  position: relative;
  border-radius: 50%;
  background-color: var(--dark-color);
  overflow: hidden;
}

.hat {
  position: absolute;
  top: 75px;
  left: 75px;
  z-index: 3;
}

.top, .ring, .bottom, .face {
  transform-style: preserve-3d;
  transform: perspective(100px) rotateZ(5deg) rotateX(20deg);
}

.top {
  width: 100px;
  height: 50px;
  background-color: var(--logo-color);
  position: relative;
  border-bottom-left-radius: 100% 10px;
  border-bottom-right-radius: 100% 10px;
  border-top-left-radius: 100% 20px;
  border-top-right-radius: 100% 20px;
  z-index: 2;
}

.top:after {
  content: '';
  width: 20px;
  height: 20px;
  background-color: var(--dark-color);
  position: absolute;
  border-radius: 50%;
  left: 25px;
  top: -15px;
}

.ring {
  width: 111px;
  height: 15px;
  background-color: var(--dark-color);
  position: absolute;
  left: -8px;
  top: 45px;
  border-bottom-top-radius: 100% 10px;
  border-bottom-top-radius: 100% ;
  border-bottom-left-radius: 100% 10px;
  border-bottom-right-radius: 100% 10px;
  z-index: 2;
}

.bottom {
  position: absolute;
  height: 50px;
  width: 200px;
  left: -50px;
  top: 35px;
  background-color: var(--logo-color);
  border-radius: 50%;
  z-index: 1;
}