Add extra wax to the black thread, catch it in behind the eye and take a couple of turns up the shank.
Lay in a length of fine floating poly yarn as the breather, wrap up toward the eye but stop short of it, then come back a couple of millimetres to trap it and snip the remainder away.
Run the thread down the shank and stop midway. Tie the Textreme Magic Tinsel Red rib down hard there and pull on it as you bind it so it draws out thin - the narrower 1/32 in of the combo pack, pulled thinner still, is what this fly wants.
Dub the body with Trout Stalkers Dubbing Highland Peat and wrap it forward. Leave it rough rather than tidy: the loose strands fatten the profile and slow the fly's descent.
Take the first turn of rib onto the bare shank, then wrap the tinsel over the body under heavy pressure - it is robust and takes everything you can give it - four turns to the front of the body. Add a couple of thread turns in front and twist the rib away.
Cut a shallow point in two yellow goose biots. Tie the far-side one in first, coming back to the second turn of rib to lock it into place, then bind the near-side biot in the same way and twist off the butts.
Come forward to where the thorax should start and work black seal's fur onto the thread, then wrap a thorax - the seal's fur is another material that helps hold the fly high in the water.
Pull the poly yarn breather back over the thorax and take a couple of turns of thread in front of it, which is why you stopped short of the eye earlier. Whip finish.
Brush a little UV resin over the thorax - very sparingly, so you add no more weight than necessary - and cure it.
Twist the breather off to the length you want; it should not be left long.