Suppiles needed- 

Two clean gourds
One pengin gourd for the body
One gourd of any type for the fins and tail,or left over pieces from another gourd project
Exacto Knife with saw blade, you can use the regular blade but it's harder
Woodburning tool
Amber shellac spray
Brown paint or dye 
Black paint
Two-part epoxy and craft glue
Piece of wood large enough to keep the Whale stable
Dowel or stick
Long spoon for clean inside of the gourd
Fine grit sandpaper
Dremel tool 
Drill with bit to fit dowel
Piece felt to fit board

Drill hole in board, to board and dowel sand smooth, wipe dust, spray top and sides with shellac, when dry use glue felt to bottom
From the pengin gourd carefully cut out mouth piece, safe this piece for balleen, remove seeds, scrape insides clean with spoon  until smooth sand edges, cut tail and fins from other gourd scrape till smooth sand edges.
Drill whole in the bottom of body for dowel.
Wipe inside of body to remove dust, paint with black paint, do the same with the inside part of balleen, fin and tail. Let dry.
Use Dremel to make balleen and chest lines. 
With burning tool make eyes and blowhole.
Dye or paint with brown wash outside of tail and fins. Let dry, spray one side with shellac when dry spray the other side.
Cut slit in tail part of body with Exacto, to fit tail piece.
Dremel a knotch in the side of body  so fins face down.
Epoxy balleen inside mouth.
Spray inside body with shellac. Let Dry
Epoxy tail and fins to body.
Spray outside of body with shellac. Let Dry. I dryed my on a dowel inside a bottle
Epoxy dowel to board, Let Dry
Dip dowel end in craft glue push throw hole in body, wipe excess from hole, position whale hold till dry, epoxy around hole.