Step 1 - Cut down a tree and get a big block of wood that looks like it might want to be a fake acorn one day..

Step 2 - Draw all over it with a big fat marker pen making sure that you are drawing an acorn!

Step 3 - Take a Tennon Saw and hack off all the corners until you get something vaguely resembling an acorn shape!

Step 4 - Chiseling Time! Get the biggest chisel you own and start attacking the wood.

Step 5 - Using a smaller chisel, do smaller choppings to get the finer details properly sorted.

Step 6 - You should have an acorn, unless you drew a conker in Step 2 or are just really rubbish at carving.