Begin by making two small holes one below the other, under the cap, on two opposite sides.
Then make two slit in the back of the bottle with the knife going verticle. This will be the slot to get put your coins and bills in the piggy bank.
Now is the time to show your coloring talent! Draw eyes and a mouth with the black marker, then do black cow spots and red for the nose and black for the mouth. Also color the cap from the bottle of milk and the two Spoons.
Slip the two straws into the holes at the top (by cutting them if they are too long), it will be the horns of the cow, and just below that place the spoons in the holes for the ears!
Now you just have to start filling the cow with all your hard earned savings. Or offer this fun craft as a lovely gift!