Download the walrus template, print, and cut out the pieces you need.
Begin by gluing the eyes in the middle of the walrus' head, near the top.
Take the walrus body and glue it to the light blue background paper, about an inch or so from the bottom of the paper.
Next, glue the water to the bottom of the paper so it covers the lower half of the walrus. Leave the top part of the wave unglued for later. Use the second water outline to reach the end of the paper and cut off the excess.
Finish the rest of the walrus' face by gluing the tusks to the back and bottom of the nose/mouth piece. Take the complete piece and glue it just below the eyes.
Glue the icebergs all over the bottom of the paper. Place one or two behind the wave to give it some depth.
Finish off the scene by placing snowflake stickers all over.