Take the 1st dorsal fin and sew it between rounds 15 and 21 on the center part of Jeff’s “back” (image 34)
Take the tail and position it so that the larger part is at the top and the smaller part is at the bottom of the body base. Sew it on (image 35);

Sew the 2nd dorsal fin just after the top of the caudal fin
(image 36);
Sew the front legs between rounds 11 and 15, leaving them at the same level as the white part (image 37);

Sew the back legs between rounds 22 and 25, 1 stitch above the level of the front legs (image 38);
Using smaller tex yarn in Black, sew Jeff’s gills, as shown in image 39;
Embroider Jeff’s smile as shown in images 40 and 41;

After that, take the white felt and cut 2 equilateral triangles of the same size, each side the size of 1 point (image 42) and glue them to the edges of the mouth;
Paint Jeff’s nostrils with black fabric paint, as shown in image 43;

Fit the diving goggles as shown in image 44;
Finally, fit the float as in image 45.