Download the walrus template, print, and cut out the pieces you need.
Begin by positioning the paper cup with the rim facing down.
Glue the eyes below the eyebrows.
Next, glue the tusks to the back and bottom portion of the mouth.
Glue the mouth below the eyes.
Position the front flippers at the bottom of the cup with a small part of the flippers hanging off the edge. Glue them in place.
Now, glue the head to the top portion of the paper cup.
Finish off by gluing the back flippers to the back and side of paper cup.