[28] Unfold the top layer of paper, reversing step 27.
[29] Note that there are now two creases on each side of the kiwi -- creases XY and XZ. These creases will be used to form the Kiwi's feet. For step 29, turn the model over.
[30] Begin making the first foot by holding the top layer of paper up, exposing the bottom layer of paper. Valley fold the bottom layer of paper upward along crease line XY.