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this is a flat balloon so if you have one lets get started
First start twisting the legs 2 in the front and 2 in the back leave about 2 inches for the tail
start twisting on the other side of the legs in the front and do it once more that will make the ears
so know were on the tail so start twisting by the legs that will make the tail I made a small tail but if you want to make a big tail leave about 3 inches for the tail instead of 2 inches.
So know make a design like a mouth and so you made a dog