Stuff as you go along your work.
In brown.
Rnd 1: MR, 4 sc [41
Rnd 2: (1 sc, inc)* [6]
Rnd 3-5: 6 sc [6]
Rnd 6: (2 sc, inc)* [8]
Rnd 7-11: 8 sc [8].
Rnd 12: (3 sc, inc)* [10]
Rnd 13-16: 10 sc [10]
Flatten the opening of the tail and sc in next 5 stitches through both layers to close the opening. Fasten off, leaving a long tail for sewing. Sew the tail behind and to the side of the body.
Fish
In grey.
Rnd 1: MR, 5 sc [5]
Rnd 2: 2 sc, inc, 2 sc [6]
Rnd 3: (inc, 2 sc)* [8]
Rnd 4-5: 8 sc [8]
Rnd 6: (dec, 2 sc)* [6]
Rnd 7: Flatten and close by crocheting both sides together with 2 sc [2]
Rnd 8: ch 1, turn, (hdc, 2 sc) in the first stitch, (2sc, hdc) in next stitch.