Take both the 2 litre bottles and cut the bottle using a paper cutter. We need 2 top parts of the bottle.

Make two big petal shapes from the white card paper for the ears. Create a tapering shape for the tail of the elephant using white card paper so that it covers the opening of the bottle.

Take 3 tissue rolls, out of them, cut 2 rolls into halves for the legs of the elephant. Take the 3rd tissue roll and by keeping it vertical, make horizontal cuts on the surface using a paper cutter so that the tissue roll bends and forms the elephant's trunk. Refer to the image.

Take a sheet of board, cut 4 rectangles, 2 for the sides and 2 for the base measuring 8”x 4” inches, sponge dab them from both the sides using Fevicryl Acrylic Colour - Black 02. Stick 2 coloured mount boards on each other uniformly for the base, arrange and stick the other 2 mount boards as sides of the book ends using Fevicol MR taking support by sticking the legs of the elephant as shown in the final image.

Sponge dab the bottle from inside making a bluish grey shade made by mixing Fevicryl Acrylic Colours - Black 02, White 27, Cerulean Blue 32 along with the tissue rolls, the tail and the ear shaped card paper using the blue colour along with Pink 18. Refer to the image. You will have two bottle heads now. Fix the trunk made by the tissue roll on one of the heads. Take the second bottle head and cut out the nozzle part.

Stick the tail to the circle and cover the cutout nozzle area with the paper by sticking it with Fevicol MR. Arrange all the components of the elephant and stick them on to the base using Fevicol MR

Stick the ears and googly eyes using Fevicol MR at the appropriate areas. Refer to the final image.