Scubee Doo! I loved making this one, created from a mixture of machine and hand sewing they take days to make.
 
Look closely and  you'll see that nothing is what it seems.
The tank is a bicycle gas cannister, the flippers are created from a swimming cap, the breathing apparatus is the top of an eye drop bottles,  and the goggles are a pilll blister packet.
 
Mounted on a piece of North Norfolk driftwood
 
Length approx 36 cm