This was a bit of an experiment with trying to loosen up and see what happens. I started putting down some color in photoshop and an image of a whale in the ocean emerged. I then drew a little sketch of what I wanted to have inside the whale and then inked a final version. Below you can see the initial colors and the pencil sketch, I wanted to keep the final as close to this as possible. In the end I made a few slight changes to the shape of the whale but left the water as is with only a little bit more depth added.