You will need:
brown construction paper
notepaper cut square
1) Glue light brown paper onto the piece of cardboard.
2) Draw an acorn shape on the cardboard and cut out.
3) Draw and cut out an acorn cap shape from a darker piece of
brown paper, and glue it to the acorn.
4) Add lines with a black marker to the acorn cap.
5) Staple notepaper to the centre of the acorn.
Source: York Summit District Crafts for Beavers