I am knitting this all in the round and turning it into a whale for my 10 year old daughter who is crazy about sea creatures.

FIN
-JMCO 14
-KNIT
-inc each end each needle (18)
-knit
-inc (22)
-knit until 10 total rounds (including cast on)
-k to 3 before end of first needle; k2tog; knit 2; ssk; k to end
-knit
-repeat above 2 rows until 14 stitches
-dec every row until 6 stitches left
-k2tog; k2; ssk
-graft 4 stitches