I love the simplicity (that's why I didn't give him eyes or stitch a mouth) and the subtle details with the baleen and fins. He's made from a Kenneth Cole Reaction skirt that I've had for years. It was time to let it go, so the skirt has been sitting in my craft closet waiting to be repurposed. It's stretchy and thin and was the perfect material for this project.
I found the tutorial here. Nevermind the Finnish, I made my own pattern on illustrator and followed the picture directions in true Scandinavian fashion (thanks for the practice IKEA!). Kudos Whale in Sweater blogger from Finland. Thanks for letting me borrow your creativity.