Concept roughs for Goggles Do Nothing. This one started with me asking Otter what those goggles on his fursona's head are for, since he never seems to be actually wearing them. One thing led to another aaaaand...

Recipe: Take one jackal with hat, mutate thoroughly, and insert one otter. Most of this sheet is trying different otter positions to figure where the feet and tail should go relative to the jackal maw. Splitting the jaw came in fairly early, and a few visitors to the Artist Alley may have seen me folding my shirt over my forked hand to figure out how the membrane would work. There are a few forelimb designs in there, eventually dropped to let the transparent belly sac show without obstruction; and sketches of the otter's grip on his goggles modelled on my own hands.

Final picture here.