Instructions:

1. Inflate the balloon and using the PVA cover with tissue.
2. Accordion fold 6 sheets of tissue paper and use the paper clip to hold together in the middle (or staple).  Snip the ends to a pointed edge.
3. Pull back the layers at each end fluffing up into a pompom.  Try to keep one side flatter to make it easier to glue the head on.
4. When dry, glue the head to the pompom and then paint the face.
5. Attach the elastic to the head with glue and cover with another small piece of tissue.

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