Sponge Bob Idol at Walmart

I found this cool Sponge Bob Idol in the aquarium section of Walmart today for $6.00. I see so many possibilities for it! I may have to get another one to paint in a more brown and tan scheme for desert/Mars settings. Shown with a 25mm figure for scale.
I wonder how easily I could saw the top of head off above the eyebrow to put an upper floor in it to make some sort of observation post or gun position.