These instructions will allow you to make both masks; a comedy one and a tragedy one. Start with making two small balls of clay to make the two sculptures. These balls of clay should be equal in size.
Take one of the clay balls and make it flat a bit by apply some pressure with your thumb. Make a disc like shape out of the ball, keeping the desired thickness in mind.
Now press the clay from both sides using your index finger and thumb. You have to make an oblong, oval shape out of the clay, resembling a human face.
Form the chin of the mask by pinching the bottom side of the clay structure. You can elongate the chin according to your requirement.
Now make the upper portion of face by pinching the right and left corners of your sculpture and then flattening the edges. You can press the mask against a flat surface, like a table, to make the shape of a human face.
For carving your sculpture, you can use a pencil, bamboo skewer or a sharp dowel. Make two round holes in the mask to represent the eyes. The positioning of eyes is critical and you have to make sure you have carved the two holes evenly. Poke and hollow the holes from both sides so you can see through the mask.
Make the true shape of eyes out of the holes by placing the carving tool into the holes and turning it right and then left to make lemon shape holes.
Take a small amount of clay and make a tiny pyramid from it to form the nose of your mask. Flat the clay and attach it to your mask.
Use the carving tool to shape an upturned mouth and poke this hole from both sides too. This will conclude the making of your comedy mask.
Repeat steps 2 to 9 with the second clay ball but carve a down-turned mouth to make the tragedy mask.