Odie, the sea otter is knit in few pieces. Start with the head. Then pick up stitches for the body directly from the bottom of the head, or make the body separately and sew the head on at the end. The legs are knit directly from the body. The ears, tail, and arms are knit separately and sewn on.
The swim trunk is knit separately. The fish is knit in one piece from head to tail.
Pictured Odie is knit with yarn held double for marled effect. Optional is to use only single strand of yarn.

Finished Toy Size: 17” (43.5 cm) tall from head to toes (double held yarn), 12.5” (32 cm) tall from head to toes (single held yarn).

Suggested Yarn: Cascade Superwash 220 (100% Superwash Wool; 220 yards 200 meters/ 100 g: 1 skein each; 862 Walnut Heather – MC, 1926 Doeskin Heather – MC 2; swim trunks: 871 White – C1, 809 Really Red – C2; fish: 299 Lincoln Heather – C3.
Or use any worsted weight yarn.

Yardage: 170 – 180 yards / 156 – 165 meters each of MC and MC 2, 100 yards/ 91.5 meters each of C1 and C2, and 40 – 50 yards / 37 – 46 meters of C3.