To make this balloon dog i started with a cyclinder shape for the body and then followed up by adding all parts meaning the ears, face, legs and tail. After that was done, I started shaping it up and addind subdividers to move more in detail. Once i had a good base i started adding modifiers in the subdividers to give it a bloated ballon look. Finally i added a mettalic blue colour to give it the relection look of a balloon.