Download the beluga whale template, print, and cut out the pieces you need.
Place the beluga whale head template in the middle of the paper plate, trace, and cut it out.
Take the eyes and glue them, one on each side, slightly lower than halfway down. This will give the appearance of the big head.
Use a pencil to draw on the whale's mouth and some wrinkles right above it. When you're happy with the way it looks, trace it with the black marker.
Finish off the beluga by gluing the flippers on each bottom side of the head.