You will need:
3 drinking cups
dark blue felt, white felt
2 20 mm googly eyes
white pipe cleaner, cut into four pieces
1 pom pom
How to:
1) Glue two cups together.
2) Cut ears, tie and mouth from felt, glue to cups.
3) Glue eyes, and nose to cup.
4) Push one end of pipe cleaner into cup and glue.
Source: York Summit District Crafts for Beavers