First things first - cut off two small sections off your paper plate to look like a mermaid tail.

Discard the extra pieces. A good way to describe this step is to cut your paper plate to look like a carrot.

Now you are ready for the scales! Have children place their color coding labels ALL over the paper plate, until it's completely covered. They can layer them, make a pattern etc. Whatever they like on this step!

To finish off the Polka Dot Mermaid Tail - cut out TWO fins from the green cardstock and staple it to the paper plate piece.