Eyes

Draw two cat eyes on a brightly colored cup, positioning the eyes around the middle of the cup.

Cut off the top of the cup. This will sit inside the outer cup, allowing the eyes to move independently.

Cut out two eye holes in the outer cup, aligning them with the cat eyes on the inner cup.

Ears

Add two ears to the top edge of the outer cup.

Use a small line of hot glue to hold them in place.

Whiskers and Nose

Cut some whiskers out of pipe cleaners or yarn. Glue these in place below the eyes with dabs of hot glue.

Add a round pink nose, using rubber, pink craft paper, or a marker.

Paws 

Cut the top off another cup to create a base that the head will sit in.

Draw paws on the bottom of the cup, include as much detail on the legs and body of the cat as you like.