Download the walrus template, print, and cut out the pieces you need.

Glue the head piece to the top flap of the paper bag, then glue the body to the lower portion of the paper bag.

Trim off the excess paper bag with scissors or a paper trimmer.

Glue the eyes towards the top of the walrus head.

Make the walrus' mouth/nose by gluing the nose in the middle of the mouth piece. Take the tusks and glue them behind the mouth, like in the picture below.

Use the black marker to draw whisker holes along the bottom of the mouth.

Place the completed nose and mouth piece slightly overlapping the bottom of the eyes and glue it in place.

Glue the flippers, one on each side, on the bottom of the body piece.