1. Peel backs of several stickers and have them ready.
2. Laminate (use contact paper) a blue piece of paper
3. Take foam stickers and help your child stick them to a piece of paper.
4. I used packaging tape and stuck the creation to the wall in my daughter's playroom at her level so she can pick at the fish and touch them.
Variations: You can create any scene with any variety of foam stickers. I just picked up some Halloween stickers for $5 at Wal-Mart and they will last for a few years. Older children will like to peel the backs off themselves. You can find numbers and letters foam stickers that can help with recognition.