Fold burlap in half, making it 12″ x 23″. Stitch 1″ seams on both ends and across long side, leaving about 8″ open. Turn other side out.
Cut a piece of bright blue felt 3 1/2″ square; position in diamond shape for head, on front of burlap about 1 1/2″ from one end and 3 1/2″ from long seam. Glue head to burlap. For eye, cut white circle 1 1/2″ diameter and black circle 7/8″ diameter. Glue to head.
Cut 1″ squares: 12 bright green; 17 turquoise; 17 light green. Cut small cross in center of each square. Insert pronged paper fastener into each square and through burlap pillow, positioning to shape body, in diagonal rows as shown.
Open prongs on inside. Cut a piece of blue felt 3″ x 3 1/2″; cut out wedges about 1/4″ to 1/2″ wide in longer side of piece for fish tail. Position in diamond shape about 2 1/2″ from top and 1 1/2″ form end seam. Glue to burlap.
Make inner pillow of muslin in same manner, 1 1/2″ larger than burlap pillow, with 1/4″ seams. Turn right side out. Stuff; turn in open edges and slip-stitch closed. Insert inner pillow in burlap pillow. Turn in open edges of burlap and slip-stitch.