Download and print the templates. Cut out one pair of bodies, one pair of fins plus one tail on the fold from denim and one pair of fins and one tail on the fold from interfacing. Cut one pair of tummies, one pair of fins and one tail from patterned cotton, plus another pair of tummies from wadding.

Use the template to draw eyes on the right side of the bodies with a pencil. Embroider in satin stitch using black embroidery thread and a crewel needle. With right sides facing, pin the bodies together and stitch the centre back seam from points A to B. Snip the curves and press the seam open.

Press interf