Start thread at the eye and wrap back to just past the barb; trim the tag.
Tie in hot-orange medium cactus chenille at the bend, wrap a few turns to form a bleeding-gills/egg-sac base, and trim.
Tie in the crustacean eyes on top so they splay outward (optional).
Clean and stack a sand clump and a cream clump of pseudo hair, tie them in over the eyes with sand on top and cream below, about a third-of-a-pencil thick; trim a taper into the butts and mark bars with a brown Sharpie.
Tie in brown medium Palmer chenille on top of the tail, palmer two turns over the tail base then three or four just behind, and secure.
Tie in medium Krystal hackle (bar it with black Sharpie), palmer it forward, and sweep the fibres back with thread wraps.
Bring the thread to the midpoint, tie in the two-tone double foam with the inside colour up, then pull it rearward and tie it down at the crystal-hackle point to form the gurgler lip and body, leaving no gaps.
Tie in the EP tarantula brush and palmer it forward through the foam body, then whip finish at the eye.
Coat the head and tie-down wraps with Loon UV Thin and cure.