Start with two Sand dollars. One regular and one arrowhead. Make sure that the regular sand dollar is smaller than the arrowhead sand dollar because this will make your head.
Glue the smaller sand dollar to the top of the larger one so that it looks like a body and head.
Paint the two sand dollars the desired color. Make sure you paint it on enough to cover the sand dollar but not so thick that you lose the impressions of the sand dollar
While the paint dries cut out ears, back feet, front paws, and tail from the colored foam. Foam works best because it lasts longer and doesn't tear or bend.
Also cut out a nose, whiskers,tongue and mouth.
Glue the cut outs to the body.
Also glue on the face pieces. Add wiggle eyes.
Add some extra paint for detail and some ribbon.
Here is another example in a different color. www.shellofagoodtime.com