YouTube video explaining how to make this:

Step 1:

Paint the background a pale yellow and blue, with white acrylic paint.

Use up and down strokes and left to right.

Step 2:

Take template of large polar bear and cut out.

Place big polar bear onto right side.

Step 3:

Glue polar bear on and glue on cotton wool.

Step 4:

Paint in iceberg mountain and sea with purple and blue acrylic.

Step 5:

Cut out template for little bear and paste onto left side. Paste cotton wool on.

Step 6:

To complete- put a black button perhaps on for both the noses and 2 eyes for each of the bears. Or anything that is suitable for your painting.

Photo available soon.