This picture should look familiar if you have been following. Notice that I have marked in the hands on the wheel and I have started to relieve the wheel and post. I have defined the arms a bit more as well by cutting them out of the front of the mariner. This helps you define the shoulders as well.

I thought I would give you a close up of how the boat is drawn in. I eyeball one side and measure the other side like crazy. Things don't look good if your boat is lopsided.

This picture just shown how I started to cut the boat out. Be careful here to make sure that your saw cut stays parallel to the floor. Not as easy as it sounds.

OK, this picture shows a deeper cut in the boat and I have deepened the cut around the bottom of his coat. Careful that you don't cut into the post. Hard to clean up after. As you can see, the cut created a notch on each side of the boat. You need to take that out.

Here is a side view of the notch taken out.

See the front of the boot. You have to cut all the way through and take the chunk of wood out. This is a bit tough because things have to line up on each side.

I skipped ahead a bit but this is what that cut should look like.

Watch that angle. This takes some time but it's worth it in the end. Less cleaning up.

I wanted to show you this one for a couple of reasons. Firstly, you can just make out how I am working the wheel and post back. That narrows the chest, shoulders and tapers the bottom of the coat. I wanted you to notice the shoulders too.

Not as chunky now. See how I put the collar of his coat in?

Wrapped it right around the back too.
Think those legs are too long. Remember, the boot tops have to be half way up those legs.

I wanted to show you those boots. Remember that the toe of the boot is down inside the boat. It's a bugger to clean that out.

Here's how to do it. I leave the toes pointed up. Interesting appearance and less work.

I know I skipped a bit there but I wanted you to see the depth of the wheel, hands coming and how I laid out the face.

Once I got the face done with my dremel, I started sanding like crazy. Sorry I forgot to take a picture of how I laid out the bottom of the boat. Just make sure that you leave a good bit of stump.

Stuff I added on:
Lantern- Held on with a peg but looks like a hook from the front.
Pipe- Hides some of the knot
Wheel handles- Screwed on
Hope this step-by-step will encourage some of you to give it a try.