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Step 15: Fold the front flaps to the left.
Step 16: Flip the paper over, from top to bottom.
Step 17: Fold the left point to the central vertical crease.
Step 18: Fold the bottom section up to the top, revealing the shape of the whale.
Step 19: Fold both of the whale's flippers to the right at an angle.
Step 20: To shape the tail, fold it up at an angle as shown.
Step 21: Open the paper back up to this point.