I gave it a shot to design a sea lion since there are relatively fewer appendages. Being able to accurately interpret proportions is one of the hardest parts for me. By changing the proportion, it got iterated for 2 times for now
This design went through two main irritations before the final result. Here is the first version: I did not like how the neck was shaped. The triangular layer that goes through the body also bugged me.
I also drew the CP:
