For soap sculpture you will need a bar of soft white soap, paring knife, tempera paint or transparent lacquer, paper, pencil, and pointed stick.
Scrape lettering or design from soap and then on top draw figure you wish to sculpture. Cut away outside edges of soap, working carefully and cutting away only a little at a time, until you reach the lines you have drawn. Be sure to keep knife edge turned away from your body while carving. Use pointed stick for scraping out small areas, making dots for eyes, and shaping other features. When you finish carving, smooth sides by wetting soap and rubbing it with your fingers.
Set your carving aside to dry for several days and then polish it with soft tissue paper, using your fingertips and palm of your hand to bring out highlights. If you wish, you can preserve your carving with a coat of transparent lacquer or tempera paint.