Well, it's also for their mummy whom has been curious on how to make this bread
I don't think it looks like panda though...looks like more to fox to me hehe...
Recipe can be viewed HERE - one of blogs with failproof recipes! (you see her panda is much cuter!)
Step by step can be viewed either HERE or the original creator of this cute bread -> HERE (blog is in Japanese, but it's clear enough by looking at the pics)