Download the humpback whale template, print, and cut out the pieces you need.

Glue the paper eyes or googly eyes just above and slightly outside the mouth.

Use a grayish blue marker to draw curved lines along the whale's belly piece.

Position the belly just below the mouth and glue it in place.

Take a piece of tape and place it along one edge of the whale's body. Tape it to the cardboard tube. Tape the other side of the whale body, then wrap it around the toilet paper roll and tape it in place.

Fold the whale's flippers along the dashed line, then glue it to the side of the whale's body. Repeat this for the other side.

Finish off by gluing the water to the top, back of the front of the whale's head.