Apply glue to rim of one cup, glue the rim of the second cup to it.
Allow to dry.
Apply glue to the base of one cup for the top of Giraffe’s head.
Cover glued base with A, wrapped in a spiral shape.
Continue applying glue to outside of cups and wrap with A, leaving about 1/2 in. (1.3 cm) of lower cup uncovered.
Apply glue to unwrapped portion of cup, then wrap with B.
Roll a 5 in. (12.5 cm) length of A into a small spiral shape and glue to head for nose.
From brown felt cut 2 small circles for eyes and a small triangle for nose.
Glue eyes and nose to Giraffe’s head.
Cut 2 lengths of A, each 1 in. (2.5 cm) long. Fold lengths in half and glue to top of head for horns.
Cut 4 lengths of B, each 1 in. (2.5 cm) long. Fold 2 lengths in half and glue to sides of horns for ears.
Glue remaining lengths to top of head for hair.
Cut short lengths of B and glue to Giraffe in spirals to make polka dots.