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

Place the top of the belly just below the mouth and glue in place. Cut the excess paper off the bottom.

Position the eyes on either side of the head, just above the smile, and glue it in place.

Glue the cheeks just below the eyes on each side of the face.

Use a dark blue marker to draw spots on the top of the whale's head.

Take the whale's head and glue it to the brown paper bag flap.

Glue the bright blue rectangle to the main portion of the brown paper bag.

Create the whale's body by gluing the belly to the center of the body.

Next, take the fins and glue them to either side of the body, right about in the middle.

Take the completed body and glue it to the main portion of the paper bag, with the top just below the bottom of the head.

Use a gray blue marker to draw lines on the whale's belly. Start at the top of the belly (that's on the head portion) and end at the base of the belly.