clouds
Clouds are free-forms.
Choose Blob Brush tool.
It paints with shapes.
You can change the brush size as with any other brush - use [ and ] keys.
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Create a new layer.
Name it "clouds".
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Use White or any light Blue color.
Start drawing.
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Draw as many clouds as you want.
Position the clouds layer between background and ice.
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Select all clouds.
Effect > Blur > Gaussian Blur
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Check the Preview button.
Adjust the slider to get blur effect.
Save.
Lock the clouds layer.
seal
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Create a new layer.
Name it "seal".
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Zoom in the area for the seal to enjoy :)
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Select Ellipse tool.
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Draw a big circle.
You are going to modify it for the seal body.
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Choose Warp tool.
The cursor will look like a brush tool. The size can be changed by double-clicking on the Warp tool.
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With the circle selected:
Pull one side to form the tail.
Use multiple strokes.
Push in the top part for the back.
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Continue pulling and pushing to form the perfect seal.
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To draw a fin - start with a circle.
Change the color to better see the process.
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Pull one side with the Warp tool.
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Duplicate the fin.
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Object > Arrange > Send to back.
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Change the color of the front fin to match the rest of the body.
Use Eyedropper tool.
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Back to Blob brush tool to paint the tail.
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Paint the tail shape.
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Combine body, front fin, and tail into one shape.
Use Pathfinder palette.
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To clean up the shape and make it smoother - use Delete Anchor point tool.
Delete all unnecessary points.
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Use Direct Selection tool to further modify the shape.
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Draw a small circle for the nose.
Choose Gradient fill option in the Tool box.
Then choose Gradient tool.
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Open Gradient palette.
Choose Radial gradient type.
Reposition the gradient center and modify the gradient size.
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Add two more circles for the eye.
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Use Pen tool to draw a small curve for the mouth.
Use Stroke palette to adjust stroke weight and ends type {Cap).
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Few more details....
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Use Line Segment tool to add a few strokes.
Each stroke is a separate path. Click and drag.
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Draw the whiskers in any direction.
They can be shorter or longer than the example.
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That's it!
Select the seal. Group all shapes: Object > Group.
Now you can resize it and reposition if needed.
Save.
Done!