You will need: a small craft hat (you can find them at any craft store), foam sheets, wiggly eyes, paint , paint brush, glue, scissors, and a hole punch (optional). Also small decoration like sea shells are cute.
First have the kids paint the hat, while you cut out legs, smile, and circles for the legs (for small circles I used the hole punch).
I always try to get all the pieces that need to be glues together. Them let them glue the pieces on.