Download the killer whale template, print, and cut out the pieces you need.
Optional: Begin by gluing the blue water background to the flap and main portion of the brown paper bag.
Next, create the orca's head by gluing the whale's mouth to the bottom of the head.
Glue the eyes just above the mouth, along the left side of the head.
Finish the head by gluing the eye spot to the right of the eyes.
Take the completed head and glue it to the flap portion of the brown paper bag.
Make the killer whale's body by gluing the white belly to the middle of the body.
Place the completed body on the main portion of the brown paper bag. Try to line it up with the head, then glue it in place.
Finish the puppet by using a marker to draw on some water lines on the exposed part of the paper bag.