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. Open sink the ears at Steps 77-78. Point the ears up by double inside reverse folding them instead of Steps 73-78.