Adjust creases to cover the heel. Mountain fold the belly inside. Swivel fold to make a gusset inside the hip. Inside reverse fold the tail to the left. Outside reverse fold the bow material.
Outside reverse fold the bow to the right.
Pleat the bow. Outside reverse fold the tip of the tail down. Tuck a jowl into the inside pocket of an ear. Stand Eeyore up. Adjust the head, feet, and ears.