Now select the back face of the cube with the right mouse button, and extrude it into the tail section of the drawing.
Next, begin adjusting the vertices to conform to the outline of the body of the whale. Hit [Ctrl]+[Tab] to switch back to vertex selection, right-mouse-click to select a vertex, then drag to move it around.
Shifting to the Top view with [NumPad 7], start to adjust the loops that make up the body of the whale by holding [Shift]+[Alt] and dragging on the model.
Carry on doing this until you have shaped the entire body, as shown below.
Now for the lower jaw. First, pull up the vertices forming the body until they follow the outline of the bottom of the upper jaw.
Now begin to extrude the lower jaw, as shown below.
Adjust the edges and the vertices of the mouth to give it the correct shape. The User view is switched on here to make it easier to see what’s going on.