To start, cut four circles from your cardboard. Cut one large circle for the bear's body, one slightly smaller circle for the bear's head, and two identical smaller circles for the polar bear's ears.

Glue the head to the polar bear's body and glue the ears to the polar bear's head.

Cover the a small section of the bear with glue. Crumple small squares of tissue or tissue paper and place them in the glue. Continue down the bear's body until it is completely covered with crumpled paper.

Cut out three circles from black cardstock or construction paper. These will be the bear's eyes and nose. Glue them in the appropriate place on the polar bear's face.