From the second I saw the brand new XCut Paisley Leaves Nesting Dies the shape just screamed "Whale" at me!!! (quite rude really.......lol). So here is what I came up with.
I used the largest shape for the body and the smallest one for the tail. The XCut Scallop punch made the water and the wording is made up from the Tatty Teddy Winter Wonderland Alphabet Cardstock stickers., I have to say I think it is completely cute and it goes without saying that googley eyes are the best product on the market......lol.