Start orange thread on a TMC 811S 1/0 and bring it back to just in front of the point.
Tie in a healthy clump of bucktail on top for the tail, about a hook-shank-and-a-half long, stripping short fibers and letting it flare slightly.
Tie in about 10 fibers of opal flashabou on top, then an equal amount of silver flashabou folded back over it and spread across the top of the shank.
Measure a grizzly hackle to reach just short of the flash and tie one on each side as a lateral line; cover the butts and reinforce with brush-on super glue.
Tie in flashy opal/polymer chenille and wrap it forward in touching turns, folding the fibers back as you go, to just behind the eye.
Split and clear the fibers, tie off a clean head with the orange thread as a hot spot, whip finish and trim any fibers over the eye.
Glue Fish Skull Living Eyes (8.5mm) on each side with super glue, keeping them level and even.
Color the top gray and add red gills with markers, then coat the eyes and head with UV epoxy and cure.