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