3. Cut the pieces off the sides of the head to develop the shape.

With the half round rasp, Start where the neck meets the body to develop the shape. It would help if you knew what a seal looked like, so find books with pictures of seals to learn their anatomy,. the more pictures you look at, the better.

In the back of the seal, cut down leaving an area on the bottom that will become the back flipper.

4. Shape the body of the seal, using the rasp.

I use various shapes of files and rasps to develop the shape according to my desire.