Spray paint empty bottles and let dry. (For details on “tanks”) add a strip of pink duct tape around each bottle. Take a long strip of painters tape and spray paint it silver. Add the now silver tape to the middle of the pink tape.
Cut holes to feed elastic through to make arm holes.
For the flippers:
Cut foam sheet in shape of scuba flippers. Cut hole for feet to slip though. Cover in duct tape and add detail lines. You can hot glue the flippers to the socks to make it easier to stay on.
Clip sponge rollers onto black headband so that it’ll stretch around their waist.
For the final touches:
Twist together a string of pink pipe cleaners. Tape one end to the tanks, and secure the other end to a pink pacifier.