18: (16 sc, dec) x 3 (51)
19: 51 sc
20: (15 sc, dec) x 3 (48)
21-22: 48 sc (total 2 rows)
23: (14 sc, dec) x 3 (45)
24: 45 sc
25: (13 sc, dec) x 3 (42)
26-27: 42 sc (total 2 rows)
28: (12 sc, dec) x 3 (39)
29: 39 sc
30: (11 sc, dec) x 3 (36)
31: 36 sc
32: (10 sc, dec) x 3 (33)
33: (9 sc, dec) x 3 (30)
34: (8 sc, dec) x 3 (27)
35: (7 sc, dec) x 3 (24)
36: (6 sc, dec) x 3 (21)
37: (5 sc, dec) x 3 (18)
38: 18 sc

Finish crocheting. Cut the thread.

Tail (2 pieces):

1: 6 sc in KA
2: (2 sc, inc) x 2 (8)
3: (3 sc, inc) x 2 (10)
4: (4 sc, inc) x 2 (12)
5: (5 sc, inc) x 2 (14)
6: (6 sc, inc) x 2 (16)
7: (7 sc, inc) x 2 (18)
8-11: 18 sc (total 4 rows)
12: (4 sc, dec) x 3 (15)
13: 15 sc
14: (3 sc, dec) x 3 (12)
15: (1 sc, dec) x 4 (8)

Fold the piece in half and crochet 4 sc. Cut the thread, leaving a long end for sewing.

Fins (2 pieces):

1: 6 sc in KA
2: inc x 6 (12)
3: (sc, inc) x 6 (18)
4-10: 18 sc (total 7 rows)

Fold the piece in half, crochet 9 sc. Cut the thread, leaving a long end for sewing.

Collar:

Chain as many stitches as needed to circle the neck! I have 40 ch + 1 ch for turning. Then, starting from the second chain from the hook, crochet:

1: (3 sc in one stitch, 2 sc in one stitch) x 10 (100)
2-3: 100 hdc (total 2 rows)

Sew the collar, putting it on the neck!

Hat:

1: 6 sc in KA
2: (sc, inc) x 3 (9)
3: 9 sc
4: (2 sc, inc) x 3 (12)
5: 12 sc
6: (3 sc, inc) x 3 (15)
7: 15 sc
8: (4 sc, inc) x 3 (18)
9: 18 sc
10: (5 sc, inc) x 3 (21)
11: (6 sc, inc) x 3 (24)
12: (7 sc, inc) x 3 (27)
13: (8 sc, inc) x 3 (30)
14: (9 sc, inc) x 3 (33)
15: (10 sc, inc) x 3 (36)
16: 36 sl st

Cut the thread, leaving a long end for sewing.

Author: Alina Yaichnikova

Enjoy!