First I outlined and flooded the white parts. Then I flooded the whale body with light blue. After aproximatelly one hour, I drew the details with white and with a darker blue icing. It was just an attempt, next time I have to made better icing. I was not happy with the icing consistency.
You can see one stomach is outlined white, one is outlined blue. I think the whale with water is so much white id also the stomach is white.