37 of the body is now round 1 of the head. it will be easy to see and helps for eye placement and general counting.
place the safety eyes in between rows 13 and 14, nine stitches apart. sew on eyelashes here. this is also a good time to place the foam roller or dowel if you are using one. make sure to stuff the neck around the dowel as well as you can.
fasten off and carefully sew the remaining hole closed. leave a long tail to make the nose.
top of the fin. sew on to the tail.
fasten off and leave a long tail to sew with. make 2. attach to 