To make the squirrel: Model some air drying modelling dough to make a cone like shape. Stick this to a Styrofoam ball. This should make an egg like shape for the head.
Cover the egg in some brown felt, securing the ends with tape.
Cut out two ovals for the eyes and a smaller oval for the snout from peach felt. Stick these to the squirrel’s head. Roll some black modelling dough into an oval and stick a googly eye to this. Repeat x1. Stick these to the squirrel’s head. Stick on a pompom nose. Cut two triangles from brown felt and staple the straight edge to make an ear shape .Repeat x 1. Stick to the squirrel’s head.
To make the tree: Wrap some brown card around a round container and tape.
For the hole in the tree, wrap a long piece of brown card into a circle. Cut some slits into the end to make some tabs and stick these tabs to the tree.
Twist some pieces of brown paper for the branches. Stick on some red, yellow and orange tissue paper for leaves. Stick the branched to the top of the tree.