Measure out the size of the circles on the poster board. I went with 5 inch circles and spaced them as evenly as I could across both pieces of poster board.

Using duct tape or masking tape, attached the two boards together against the long side so that together you have 6 holes across and 4 holes down = 24 holes

Using the circles you cut out of the poster board, cut circles in the tissue paper approximately 2 centimeters bigger so you're able to attach to the holes

Attach to the back of the circles. Note:  I searched high and low and I'm not kidding you, about 15 different stores looking for blue tissue paper with stars with no luck. I think it would look awesome with that tissue paper, but our blue tissue paper with gold star stickers had to do!

Next its time to cut the brown bags. I cut the bags at about an inch from the top of the bottom flap when its folded up. Once you've cut the tops off, you cut the four corners down an inch to the folded line. Then fold the edges down as you see in the bottom right picture

Next you place one toy on each of the circles and cover it with a bag.

Using tape, secure the bags to the poster board.

Tape piece of crepe paper streamers to the bottom of the poster board to give it a little more jazz!