I used polyfill, 1 sheet of sparkle felt, buttons, a sharpie, yarn, socks from the dollar store ... 3 pairs for 1 dollar, hot glue too.
It should look like this...
The the tail into a knot and then add eyes and cut felt into fin shapes and glue on the sides. Then add the smile with the sharpie. After that have the kids tie knots, this was hard for them so they cut the yarn into desired lengths and I tied the knot.
It was like Whale Hockey...2 activities in one! Haha