Materials

Paint - blue or grey
Paper lunch bag
Newspaper
Blue construction paper
Elastic band or masking tape
Scotch tape
Glue
Black marker
Wiggly eyes

Directions

Stuff paper bag with shredded newspaper,
Leaving about 3 inches unstuffed

Scrunch the top together and wrap an elastic band or masking tape around to seal.
The stuffed part is the body of the whale.
The end (top of the bag) is the tail.

Paint the paper bag, including the tail, a whale color
(blue or grey) or even black and white for an orca whale.
I never paint the bottom of the whale (the tummy)

While your bag is drying...
Cut out flipper shapes from the blue construction paper

Cut a rectangle from the blue construction paper and cut slits in it (see the dotted lines below)

Roll the piece around a pencil and tape it to make a tube
(the spout of the whale)

Once the bag is dry:

Scotch tape or glue the flippers to the paper bag
(I usually glue them to the tummy).
You can poke a hole in the top of the bag with a pencil
and squish the bottom of the spout in there
and then apply scotch tape as needed.
Use a black marker to draw on eyes and a nose
(or use wiggly eyes or round stickers).

Draw a "paper person" and cut him out OR twist a pipecleaner into a person shape like shown to the right.
This is Jonah.
Stuff the whale a little ways, then insert your Jonah into the whale.
Finish stuffing and continue on with the craft instructions as normal.
The children will know Jonah is "trapped" inside their whale.

Whale Pinata

You can add wrapped candy to the stuffing and then allow the kids to break open their whales with a stick (like a pinata).
Having said that, I find the kids grow so attached to their creations that they don't really have the heart to break them.