The fins

Now off to make the fins!

For the side fins, still using gray yarn and we'll make two:

Round 1: start 4 sc in a magic loop (4)
Round 2:
[sc, inc] x 2 
(6)
Round 3:
[2 sc, inc] x 2 
(8)

Invisible fasten off, leaving a long tail. Thread a needle with the tail. Use to sew a fin on either side of the body, four stitches back from each eye and spanning round 11.

To make the top fin, grab your gray yarn and follow these steps

Round 1: start 5 sc in a magic loop (5)
Round 2:
5 inc
(10)
Round 3:
4 sc, 2 inc, 4 sc
(12)
Round 4: dec, 4 sc, 2 inc, 4 sc (13)

Invisible fasten off, leaving a long tail. Thread needle with tail. Use it to sew the top fin to the top of the body, so that the back of the fin (where the yarn tail is coming out of) lines up between rounds 3 and 4.

FIN-tastic! When you've attached the top fin, it should look like this: