I can't take credit for this craft, it's one ER did in preschool. I thought it was a cute twist on a paper bag craft and share worthy. I've made paper bag pumpkins with my classes but never these. It's pretty easy to do.
Stuff lunch bag with crumpled up newspaper.
Crunch up open end and twist to make tail.
Paint bag blue.
Attach google eyes with glue.
Draw on face details.
Fold a few blue pipe cleaners in half.
Poke through top of bag as shown and bend.
Did you notice that ER's whale has long pretty lashes? She told me, that's because it's a girl whale.