Step 1: Balloon
Get a balloon (brown or black is best, but anything works) and blow it up, leaving eprox. 8-10cm not blow
Step 2: Head
Here you need to make 3 twists that make 3 sections about the same size. Then put the last 2 sections together by taking the twists and putting them together and twisting some more.
Step 3: Legs
The front legs are made using the same technic as the head. Same with the back legs. One you've gotten both legs in the facing down position, you should be left with a tail.