First inflate a 260 leaving about five finger un inflated.
Next make two three finger bubbles. Like so.
Fold them together at the knot and feed the knot through the two folded bits of the balloon.
Now make two small bubbles about 1/2 to 1 inch
Now make a pinch (ear) twist on the second of the two.
Now make a bubble the width of my hand or yours if you like (4 fingers) then another pinch twist so it matches the other ear.
Now another 1/2 to 1 inch bubble so it matches the opposite one.
Now for the hard bit. You have to twist the head part you have just made around the two small bubbles and the first two that were made locking it all in place.
Like this.
Now the easy bit. Make a std Dog body with a long tail that when finished you can curve it a little.
To finish it of all I do is with a marker draw three strips on the first bubble by the neck, four strips on the ear, six or so across the top of the head, same on this side of the head. For the eyes I do two very small dots then a strip over each. Finally two dots for the nostrils.