Draw a starfish shape on cardboard.
Cut out the shapes with scissors (you may want to ask for an adult's help).
Take a pine cone and carefully bend each scale backward until it snaps. Then ask an adult to help you cut the scales off the pine cones with small sharp scissors.
Squeeze a thick line of glue on the cardboard shape where you want a row of scales to go. Then glue down the scales. Repeat for each row of scales. Overlap the scales a little so the cardboard doesn't show.
If you want, you can leave space for the eyes and glue on wiggle eyes, buttons, or beads.
When the glue has dried, turn your creature over and glue on a long loop of ribbon.