You will need:

2- Bottle Caps;

8- Toothpicks;

2- Can Tabs;

Cotton;

Toilet paper/Napkins/Journal;

1-Scissors;

1-Craft Knife;

Watercolors;

2-Keychains;

White glue;

1- Juice Package;

1- Ice Cream stick;

2- Corks.

Step 1: Making the Box

Take the scissors and cut the Half-Top and Half-Bot of the package.

Make 2 Holes on each half as the image shows and fit each Keychain in one of them ( It's important that the holes stay all aligned ) .

Step 2: The "Skin".

Pull out the Keychains and fill the box with toilet paper and white glue.

When it dry , to find the holes put then against the light and you will find them.

Once you found them , open the holes with a needle and re-fit the Keychains.

Step 3: Pasting Cotton.

Once you're done , start pasting the cotton all around the box with white glue.

Step 4: Making the Eyes.

To make the eyes , take the Can tabs and , using the white glue , fill them with toilet paper and let them to dry.

Step 5: Making the Paws.

The Corks must be the same size , but you should need only one.

Take the Cutter and cut 4 round pieces of corks and repeat the same process as the previous step.

Step 6: The Tongue

The Process will be the same for the tongue. Use the Cutter or the Scissors to cut it.

Step 7: The Horns

To make the horns you'll have to use a needle to make some holes on the bottle caps ( I made 8 ).

Then take the toothpicks and stick then in the holes and cut the edge of the bottle caps with the cutter or scissors.

Wrap the toothpicks with a piece of toilet paper and use white glue to paste it on them , once you've done it , cut the tips of the sticks with the scissors and let the horns dry.

Step 8: Painting.

And now all you have to do is to paint the eyes , the tongue and the Horns using the Watercolor.

Note: I didn't really knew what kind of color are the Poro's horns so I mixed the dark blue with the brown color to make it similar to the original ones.