Download the walrus template, print, and cut out the pieces you need.
Begin by spreading a thin layer of glue along a portion of the background paper.
Take the tissue paper, scrunch it up and glue it along the designated area. The wave portion of the background uses blue tissue paper and the walrus portion of the background uses brown tissue paper. Repeat until the entire outline is covered in tissue paper.
Next, glue the walrus' tusks to the back and bottom of the nose and mouth piece.
Place the nose and tusk piece on the lower portion of the walrus and glue it in place.
Finish up by gluing the eyes above the nose.