1. Turn two pots upside down and paint with poster paint (brown or what ever colour you want) and let dry. 
2. When pots are dry, turn them upside down and glue the smaller pot on top of the larger pot.
3. Glue a strip of material around the rim of the smaller pot for the collar.
4. Cut out two round circles from white paper for the face and belly and glue on.
5. Cut two semi circles from white paper for paws and glue on the bottom of the larger pot.
6. Where his mouth would go, glue on the dog bone.
7. Glue on buttons or draw nose and eyes above the bone.
8. Draw a whiskers and tongue for the face and lines for paws
9. Glue two droopy ears on either side of his face.
10. Fold some tinfoil into a flat circle/shape and write Dog's name on the tinfoil, then glue it to the middle of the collar.
11. Glue fuzzy material to top of small pot (Head)

p.s. you can also add tail or a bit of newspaper.

Here are some other pot ideas, also from Nicole.