Body With A, 2 Pc.

Round 1: 8 SC in the 2nd PC from the hook. Join with a pr to the first sc.

Round 2: 1 PC. Working in the back loops (Sc2tog. 1 sc in each of the 2 ob) twice. Join the CP with a pr in the first sc. Break A. 6 sc.

Round 3: With CP, 1 pc. Working only in back loops, 2 sc in each sc around. Join with a pr in the first sc. 12 bp.

Round 4: 1 PC. *2 sc in the next sc. Make a loop in the next st. (Lay off and draw through 1 loop on hook) 3 times. Yarn over and draw through 2 loops on hook – 1 scp done. Repeat from * around. Join with pr to the first sc. 18 points

Round 5: 1 PC. *2 SC in the next st. 1 SC in the next st. 1 scp on the next pt. Repeat from * around. Join with a pr to the first sc. 24 points

Rows 6-8: 1 PC. *1 sc in each of the 3 sts. 1 scp on the next pt. Repeat from * around. Join with a pr to the first st.

Round 9: 1 PC. *Sc2tog. 1 SC in the next st. 1 scp on the next pt. Repeat from * around. Join with a pr to the first st. 18 pPos.

Round 10: 1 PC. *Sc2tog. 1 scp on the next pt. Repeat from * around. Join with a pr to the first st. 12 points Lightly fill the body.

Optional: Insert a toy ball and bell.

Round 11: 1 PC. *Sc2tog. Repeat from *. around. Join with a pr to the first st. 6 pts. Close. Line

Fold the last round of the body flat and work through both thicknesses, join A with a sr to the first sc.

Round 1: 1 PC. 1 sc in the same space as the last pr. 1 sc in each of the next 2 sc. Spin.

Round 2: 3 Ch (counts as dc). 2 dc in the first sc. 3 dc in each of the next 2 sc. Close.

Fins (make 2) With A, 4 pc.

Round 1: 4 tr in 4th ch from hook. Close.

Eyes (make 2) With B, 2 pc.

Round 1: 5 SC in the 2nd PC from the hook. Join with a pr to the first sc. Close.

Finish

Sew the fins and the eyes to the body as shown in the image. With the CP, embroider the pupils in the center of the eyes with French knots.