Sure. There might be many lovely 'taub bedtime stories' out there. One could be about a little taub who goes on an adventure in a magical forest at night. It meets friendly forest animals and they all have a great time exploring the twinkling groves.
First, study the features and proportions of the sea animal you want to draw. Sketch lightly to get the form right. Add shading for depth and texture. Don't forget to give it a cute expression!