You can make the otter sitting (same as in the 'Valentine Kitties' tutorial) and stick the tail at the back :)

6.

Roll out the white flower paste very thin (as thin as you can without it tearing). Let it dry from both sides for a few minutes. Cut out tiny circles with a piping nozzle. Pick them up from the board with a fine brush (with a small amount of glue) and stick them to the eyes.