Scrunch up scraps of paper into loose ball shapes and put inside of paper bag until bag is two-thirds full. Tie off the bag with a rubber band or chenille stem. Use a marker to color the paper bag and to add eyes and a mouth. Poke a small hole into the top of the whale and add a few chenille stems for a spout.
Optional: Paint bag blue and dry completely.
Whale facts: http://www.sciencekids.co.nz/sciencefacts/animals/whale.html