Sand your block of wood until it feels smooth. This will make it easier to manipulate. Wipe off any remaining debris for a nice clean finish.
Draw your chosen tiki image as neatly as you can on the surface, keeping the scale of your wood piece in mind. Focus on and accentuate the face, which is what captivates people when viewing a tiki statue. Keep your shapes as large and simple as you can, as this will make the carving process a lot smoother.
Carve into the lines you have drawn. Create deeper and wider grooves for areas you'd like to emphasize, and thinner lines for patterns or texture.
Sand your finished carving thoroughly, and wipe it clean of dust and debris.
Stain your tiki, applying slow and even strokes with your brush. Allow it to dry for the time noted on the can of stain. Lightly sand the first coat of stain, and re-apply with a second coat. Allow this final coat to dry completely.
Coat the statue with varnish, using a thin and steady stroke, so as to avoid any bubbles or drips. Let the statue dry for 24 hours in an area where it will not be disturbed.