Glue the seahorse on the blue paper. Allow time to dry.
Cut 30 strips of yellow paper (6" x ½" each). Roll the strips around a pencil and set aside.
Spread a thin layer of glue on the yellow seahorse. Then stick the rolled pieces of paper in the glue.
Glue on the googly eye.
Cut pieces of red yarn for coral and pieces of green paper for seaweed. Glue them onto blue paper to make an underwater scene.