First you'll need to cut out the light parts for the whale (tail and belly) i did this with a 3mm endmill outside cut.
Then i made a jig so that I was sure the line up wouldn't move for the darker wood, cuz fter the first cut out you'll need to glue the light parts in.
so i cut out the belly and talin in the dark wood, and glued in the light wood.
After the glue did it's magic i used a planer to plane out the 3 light wood parts, and the put the block of solid wood back in the jig and made all the final cuts.
I drilled a 10mm brass rod in, but it was really oversize, I'd recoment a 6 or 8mm and then I had som rings i could put in for the rattle sound.
thats it enjoy