You will need:
2 paper plates
black and red construction paper
1) Cut away a small section of a paper plate as shown.
2) Cut one heart from construction paper.
3) Place the cut plate and another plate face-to-face to form a
pocket. Place heart at bottom between plates.
4) Staple or glue around the edges of the plates.
5) Cut ears, eyes, a nose and whiskers from black construction
paper, then attach them with glue or staples.
6) Write Beaver's name on heart, and put valentines inside.
Source: York Summit District Crafts for Beavers