Cover the tissue box with yellow construction paper. Leave the hole uncovered.
Tape the cup to one end of the long tube. This will be the giraffe's head and neck. Tape the neck to the box at one end. Draw a face on the head using a marker or paint. After assembling the giraffe, you may also want to cover up the tape with more yellow paint.
Don't forget the spots! Encourage your child to give the giraffe some brown spots. For an extra tactile experience, use fingerpaint.