When the main body part was ready I copied the last polyline lofted these to the rest of the body adjusted size in order to get a tail.
step 3 of 7
Now I did the same for the neck and the head.
step 4 of 7
After the main body part was ready I started to add flippers, teeth and a tongue.
step 5 of 7
An eye was added with some glow effect.
step 6 of 7
and the last step was the lighting and adding some distant lens effect. I used 4 lights, one just above the head one on the left and one on the right side and behind the camara the a very reduced distand light.
step 7 of 7
Adding some lens blur not to much with the lens effect.