Step 11: On the lower, right side, draw a small curved line for the whale's other flipper. Above the blowhole, draw a few small circles for bubbles.
Step 12: Using a pen or marker, carefully go over the lines to make your whale drawing permanent. After inking, get rid of every pencil mark with an eraser.
Final Step: Color your whale drawing using color pencils, markers or even crayons! Use blue to outline the bottoms of the eyes and the belly. Then color the body blue. Use light blue for the belly and for the bubbles. For a gradient effect on the whale's eyes, color the top part dark blue and the bottom part light blue.