You need to collect 3 toys through your New Game+ playthrough. All the toys are in actual fact necklaces which are all found hanging from certain things.

Fish - The fish is found on the Volga level. Progress through the level until you get to the room where you can kill the big fish for a separate achievement and where you find the railcar. If you look at the dead fish which you have probably just killed, turn around 180 degrees and it is hanging in front of you on a boat.

Sun - This is found on The Caspian level. Progress through the level. Once you get the Bukhanka car, you will be tasked to go on a mission to find water. You will drive to meet Damir who is waiting for you with a flashlight on just off the main road. Walk up to meet him. Once you both start walking, look immediately to your left and you will see an area you can slide/drop down to. The sun is hanging on the pole in the centre of that area (not on the boats). You can climb back up and if you miss this, you can go back to the location once you have done the rest of that mission.

Bear - This is found on the Taiga level. Progress quite a way through until you take the lift up to reach the Admiral. The necklace can be found hanging on a board just behind the Admiral.

Hope this helps.