First your child will need to paint their cup blue - making sure to cover the entire thing.

While your child is doing that, you can work on the extra pieces for the whale. Cut the pipe cleaners into thirds and cut out a whale tail out of the blue craft foam.

For the whale tail I kinda pictured in my head a mermaid tail and went from there.

When your child is done painting their cup blue, let it dry while you get the hot glue gun ready.

Once the paint is completely dry, you are going to start adding the elements that make it look like a whale.

With the cup upside down, stick your pipe cleaners through the top of the cup.  {Not too far in - just a little to make it stand up} The metal from the pipe cleaners should make it easy to do that.

Once inserted, curl the tips of the pipe cleaners a bit, to make it look like water splashing out.

To finish off your whale, hot glue the wiggle eyes and tail on the cup. And that's it! You just created a whale. Not to shabby right?