You can make the otter sitting (same as in the 'Valentine Kitties' tutorial) and stick the tail at the back :)
5.
Roll an 8 mm ball of brown paste. Form a tapering down towards one end sausage. Curve it and flatten it slightly. Cut the wider end off with a round cutter (size similar to the body; or use a scalpel).
To make the legs, roll 5 mm balls of brown paste. Form short tapering towards one end sausages and stick them on as shown in the photo.