Instructions:

1. Cut a polycup in half and paint it brown.
2. Cut out a triangular shape from the brown felt for the face. Also cut out 2 oval shapes for the ears and a long rectangle shape for the tail. Cut slits into either side of the rectangle piece.
3. Glue the face, tail and then ears onto the cup.
4. Stick on the wiggle eyes and the pom pom nose.

All items (or similar) are available from Play Resource Shop & Scrapstore.