http://www.heresmary.com/images/stationeryscans/minis/1.08.jpg Here you can see some Mamegoma colours, so pick your favourite combination.
If you wanna see more Mamegoma colours, go to Google, search images and type Mamegoma :3
For this tutorial I gonna make a Sakuragoma, the pink one ^_^
According to the colour that you pick, it's your fabric.

1. Cut all your pattern pieces in your fabric...
Really CUT them!
And remember to flip the 2x one.

2. Sew the 2x Body Lateral together on D side.
Sew the 2x Body Base together on A side.
Sew the 4x Flipper (2x for each Flipper) on F side.
You should have all your pieces sewn together like the photo.

3. Sew the Tail to the E side of Body Lateral piece. You should have something like the pic. Remember to sew it to the opposite side of the seam that you did in step 2.

4. Now, turn and fill your Flippers with Stuffing.
Don’t use too much!
After you fill in your Flippers, we gonna start to sew the Body Base to Body Lateral on B side and Flippers on B side too.

Start sewing the Body Base to Body Lateral and when you are at the middle (like the photo) start sewing your Flipper trying to sew it following the curve in Body Lateral. This gonna give your Flipper a nice curve and shape.

5. Do the same with the other Flipper. After you finish, turn in your piece.
You should have something like the photo.
Turn in the Tail too.
Remember to DON’T sew on C side. DON’T! We gonna use that hole to fill our Seal.

Remember to sew your Flipper looking inward and to follow the Body
Lateral curve!

6. Do a mouth like the photo on your Snout piece.
You can use op 1 or op 2 to do it. I used op 2.
Remember to do a nose too or your tiny seal doesn’t be able to smell and play with a ball!

7. After you completed step 6 sew the Snout to your Body.
It’s easier to center it if you use a pin at the center of its Snout (where its nose should be) and where 2x Body Lateral and 2x Body Base converge (like a cross).

8. Attach your eyes. You can use op 1. or op 3. to make them.
I used op 3. cos it gives a nice eyes shine.
Attach them 0,5 cm from its mouth and 0,3 cm from the seam between Body Lateral and Body Base.

9. Fill your plush with a lot of Stuffing!
Make a hidden stitch on C side. And you’re done.
You have your own cute little seal, mamegoma inspired.