Place a rabbit strap of a similar length to the hook shank and cut its hair leaving the final part untouched. Then tie it and cement with cyanoacrylate to set it tight.
Cut a foam strap, its width should be of 7 mm. Shape it as it is shown in the picture and tie it right past the tail, leaving just a bit towards the end. The foam should be compressed with a flat and wide thread, so that it is not cut with when pressure is applied.
At each side of where the foam is tied, we should tie two pink silicon rubber strips that we will trim once the fly is finished.
Tie a natural-colored rabbit strap at the side, over the rubber strips. The hair must point towards the eye of the fly, so that it heads to the back when we turn the strap towards the head of the fly, after tying the belly.
Again, tie a rabbit strap at the other side of the fly with its hairs pointing towards the eye like we did before. Then we should do the same with a white rabbit strap, cross cut, between the two other straps and at the top of the fly. The rubber legs and the three rabbit straps should be tied just before the foam, leaving no space in between.
At each side of the hook we should tie a white foam cylinder, making sure we press them only at the tips and not at the center section so that these float well. Once tied, cement the cylinders to the hook with cyanoacrilate. The fly should have one cylinder at each side, resembling a kind of raft.
Wrap the white cross-cut towards the front, using some cyanoacrilate over the white foam so that the strap is stuck on it, and giving more durability to the fly. Then tie it at the front leaving some space for the other materials.
Comb the white hair downwards (wetting the hair is recommended) and tie, one-by-one, the natural-colored rabbit straps, making sure the sides of the fly are covered without moving upwards.
The foam back should be taken down and tied firmly, and then cut and shaped as it shown in the picture. Tie two silicon legs at each side, right where the foam is compressed, and cover the knots with the pink STS dubbing, to imitate the nose of the mouse. The foam must be lifted in a 45 degrees angle so that our Rat Time skates and moves in an irresistible way on the water.