Blow up a 260 balloon with your own breath or helium. Leave four inches at the end of the balloon not blown up. This part will be the tail of the dog.
Bend the balloon about six inches from the knot at the end of the balloon.
Squeeze together the two parts about two inches from the edge of the fold.
Twist the balloon two or three times where you squeezed it. You have just made the ears of the dog. The knot at the end of the balloon is the dog's nose.
Fold the balloon an inch away from where you made the ears and twist in the same way that you made the ears. These are the dog's front legs.
Repeat the folding technique for the ears and legs two inches away from the front legs. These are the back legs. With three twists of the balloon, you have made your balloon dog.