How can i make this picture into a real, 3-D valentine?

My friend and I have jokes about poo, I don't know why but yeah and so I found this picture:
http://nataliedee.com/021007/a-valentine-from-a-little-dog.jpg
How can i make this? not just out of constuction paper but out of something better? mainly the poo i don't know with what. It's just a friend though
thanks

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