With white yarn:
R 1: 6 sc in mc (6)
R 2: 6 sc
R 3: 5 sc, 3 dc in one st (6)
R 4-11: 6 sc (8 rows)
R 12: 3 sc only
Fold top of arm flat and 3 sc through both sides across.
F.o.

Fins (make two)
With blue yarn:
Make 5 ch.
R 1: In the 2nd ch from hook: 4 sc, 1 turning chain (4)
R 2: (1 sc, inc) *2, 1 turning chain (6)
R 3: 6 sc, 1 turning chain
R 4: (1 sc, dec) *2, 1 turning chain (4)
R 5: 4 sc, 1 turning chain
R 6: (dec)*2, 1 turning chain (2)
R 7: 2 sc, 1 turning chain
R 8: dec, 1 turning chain (1)
Make sc around edges of fin.
F.o.
Sew the fins to the tail.
Ears (make two)
With white yarn:
R 1: 4 sc in mc, sl st
F.o.
Hair
Cut the Alize Cotton Gold yarn into pieces. Fold the piece in half and draw its center through the stitch of the head with your hook, making a loop. Pick up two strands, draw them through the loop and tighten.
Add yarn piecies for hair at the distance of one row and one stitch from each other. On the top of the head add yarn piecies in every row and in every stitch.