For the samples, fuzzy DK weight yarn and 3.25 mm needles were used to make the white seal, and smooth worsted weight yarn and 4 mm needles were used to make the grey seal.

The pattern is advanced beginner to intermediate level. Skills required include stockinette stitch, ribbed stitch, k2tog, ssk, centred double decrease, m1, kfb, and mattress stitch. All pieces are knit flat and then seamed, stuffed, and assembled.

Materials
150 m of white or grey yarn in DK or worsted weight, pair of 3.25 or 4 mm (US size 3 or 6) knitting needles, 2 stitch markers, pair of 12 mm black safety eyes, stuffing, black yarn to embroider face, tapestry needle, scrap yarn or pins to help with assembly
Gauge
6.5 sts and 9 rows per 2.5 cm (1”) in st st with DK weight yarn and 3.25 mm needles
5.5 sts and 7.5 rows per 2.5 cm (1″) in st st with worsted weight yarn and 4 mm needles

Some changes have been made to the shaping of the toy, since it was published in Knit & Crochet Toys. I have also added the smaller size made with DK weight yarn.