Elsa - hogtaped in raincoat 0
Elsa - hogtaped in raincoat 1
Elsa - hogtaped in raincoat 2

Now the next step. Elsa was tightly taped in hogtie position.

Tape gag is also added on her mouth.

Finally she got a packet over her head, her shoes were removed and she left for futile struggle on the bed.