On the white craft foam draw a large smile and cut this out.
Place the cut out shape over the red craft foam and draw a smaller smile inside it. Cut this out as well.
On another colour of craft foam draw a bow tie shape and cut out.
Now cut out some spots for your toddler to attach to the bow tie and make a spotty bow tie.
How to Make a Clown Face Paper Plate with Toddlers and Preschoolers
Glue on a large pom pom in the middle of the paper plate.
Add two large googly eyes either side of the pom pom.
Scrunch up the tissue paper and attach either side of the paper plate for the hair.
Now glue on the white smile (you can make him happy or a sad clown).
Glue the red smile over the top.
Add the spots to the bow tie with glue and then glue the bow tie in place.
Leave to dry.
Video
Notes
If you wish to make this a mask then instead of glueing on the googly eyes you can cut out eye holes for your toddler and then attach some ribbon or elastic to make it into a mask to wear.