Cut a stacked strip of cream (bottom) and tan (top) 2mm foam sized to the hook (about 5mm wide for a #10); glue just the back end together and hand whip-finish a segment band at the rear, then set it aside.
Start deep yellow thread on a #10 TMC 3769 and dress the shank with two or three layers of thread.
Round or lightly burn the tail end of the foam, put a drop of Zap-A-Gap at the hook bend, and tie the stacked foam on top with an even rear segment using 8-10 wraps.
Advance one segment-width and bind the foam down again to form a second body segment.
Tie in a bundle of grey EP fibers (or macrame yarn) as the underwing right on top and trim the butts short.
Tie a root beer Sili Leg on each side in that segment at the foam color seam, leaving the front ends long.
Advance near the eye and tie down just the bottom (cream) foam, put a drop of glue on it, lay a leg over the top, then fold the tan foam over and tie it down.
Stack and tie in a natural cow elk overwing, add a small orange foam hot-spot tab at the head, whip finish, and cement.