I think these are adorable and I've seen some versions on Pinterest. I decided to give it a try.
First put mod podge on the faces to seal the wood so your sharpie doesn't bleed, then add the face with a sharpie. The Face for the mermaid is on the solid side of the pin, the pirate is on the split side because he has pants on.
I used pearly acrylic paint for the mermaids, painting the tail up to the top of the split on the pin.
While that drys I cut the tails out of glitter foam sheets.
Then I created the hair from yarn scraps - wrapping yarn around a piece of cardboard or a book until it seems thick enough. Take another piece of yarn and tie a knot in the center of the yarn you took off the cardboard or book.
Use hot glue to add the hair and tail.
Trim the hair and embellish however you want.
I had some little card making sticky jewels and flowers that looked cute added to the mermaid ensemble.
When I taught this each girl made 2 - definitely a hit!
This would be really fun at a birthday party!