Reference sheet for my Orca, Istu, since he didn't have one yet! I know he's very different from most anthro orcas, seeing as he doesn't have a blowhole, but nostrils (because hair), and nor is he bald. He's also pretty slim considering how feral orcas are just one massive beast of muscle.
His feral form is normal, but as an anthro he's pretty unique! I absolutely love orcas, they are one of my favorite animals. Trying to come up with a design that I felt fit my personal tastes for a character of my own was enjoyable. c:

This is pretty simple as far as ref sheets go, but I think it serves its purpose!

Istu is Native American for Sugar. c:

*Please note: I still do not take reference sheet commissions. However I may hold an auction for one sometime.