What you need:
Create an outline of your unicorn on a piece of cardboard. Draw only the body of the unicorn without the horn, the horn will be added later.
Cut out the cardboard stencil of the body and repeat to create two pieces.
Measure and cut out 2 in/ 5 cm strips of cardboard. Carefully roll up and crease the cardboard strips. Along the longer end of your cardboard attach a strip of making tape. The cardboard should only attach to about half the width of the masking tape.
Attach the cardboard strip to one of the unicorn body pieces. Bend the cardboard strips to align with the unicorn body. Carefully make incisions along the masking tape to bend along with the curve of the unicorn body. Leave a section of cardboard unattached on the back of the unicorn to create an opening for the piñata.
Attach the second cardboard body cutout the the piñata. Use masking tape to attach the pieces together.
To cover the body of your unicorn, take your crepe paper and roll it into layers. Carefully cut halfway into your crepe paper on the longer end to create frills.
Attach the frilled crepe paper onto the legs of your unicorn.
Cut out 1 in/ 2.5 cm strips of rainbow tissue paper for the mane and tail. Glue the rainbow tissue strip onto the unicorn.
Cover the remaining parts of the unicorn with the white frilled crepe paper.
Cut the attached rainbow strips of tissue paper in half to create more volume for the mane and tail.
Using gold glitter craft paper create a cone with an attached strip of paper. Assemble using hot glue and attach it to the head of your unicorn.
Create the eyes of your unicorn by using black craft paper.
As as optional step, attach a thin piece of string on the back of your unicorn. Fill with treats and enjoy!