Styrofoam bricks - Any foam should work, I used the kind used for floral arrangements since it is strong and easy to mold and you can smooth it with your bare hands. $3.50
Sharpie Marker - To help guide your carving. < $1
Coarse File - I used a Foot Smoother from the Dollar Store. $1
Saw - To remove the largest scrap pieces. I used the saw that was on my Multi-Purpose tool. $0
Sharp Tool - To make precision scraping cuts around the face. I used the can opener on my Multi-Purpose tool. $0
Model - I had a skeleton decoration that I used as a model to guide my design. It is useful to consult with, but not necessary.
Wig - To dress up your sculpture. This is also optional.
Step 1: Carve the General Shape
Be careful not to accidentally snap the Styrofoam pieces off, doing so might cause an unexpected chuck snapped off too.