For my card, I've used dies from the Docrafts Build a Scene Nautical set, cut with my Grand Calibur.
First of all, I sponged light blue ink all over a white card for the background. Then I cut the waves from blue card, the whale from grey and the spout from white, all from my snippets box. I sponged white ink around the edges of the waves to look as if they were breaking into foam at their tops.
To make the whale look a bit more "Whaley" I sponged a little darker grey ink over his back and tail and a touch of white on his belly.
To make the cloud, I computer generated the sentiment and then hand cut it as I didn't have a suitable die.
When it was all assembled, I added clear Wink of Stella to the spout and a tiny but to the waves, although this doesn't really show in the photo. Finally, as the blue sea showed through the whale's eye, I coloured it in with a black gel pen to make it stand out more - I think it gives him a cheeky expression - and sketched in a few gulls with an ultra fine black pen.
I'm playing along with
Addicted to Stamps and More - CAS
Oooh La La Creations - Happy Birthday
Addicted to CAS - Splash!
Pixie's Snippets Playground - weeks 181/182
Suzy Bee's Blooming Challenge - Something blue
Cuttlebug Mania - Sentimental Journey
Creative Card Crew - CAS
Inkspirational - Word Prompt Wild