1. First, open the packaging box of Bella's palm paper mermaid, take out the parts, including the mermaid's body, head, arms and feet, find the paper microphone, cut it out, and cut it into the right size as needed to make the mermaid's head. Fix the head on the mermaid's body and stick it together with glue to ensure that the head and body are firmly connected.

2. Secondly, stick the eyes on the mermaid's head to create eyes, cut out the shapes of fins and fish tails with templates, strengthen the pressure of scissors according to the thickness of paper materials, fix the fins and fish tails on the mermaid's body, and stick them in proper positions with glue.

3. Finally, fix the mermaid's arms and feet on her body to ensure that they are also firmly connected with her body.