I have been wanting to make this little guy for a while. The pattern is Mimi Kirchner's. Her blog is here and you can get the pattern here.
I used scraps...the largest piece was from my mother's stash that I inherited. The green corduroy is from a jumper that I had in high school....a long, long, long time ago. The fins are made from a skirt that I discarded recently. Now when I clean out my closet..instead of throwing things in the Goodwill pile..I often hang onto something just so I can cut it up later. It was pretty easy. I may make him some pals before the summer is over. He looks a little lonely.