The orca has a behaviour pattern that lends itself to excellent merman mirages.
By experimenting with different temperature distributions in the layered atmosphere, one can discover numerous situations that convert an orca or a walrus into a merman.
Given that a typical male orca is 9 m long, this is a reasonable value.
Because the walrus is a smaller animal than the orca, it must be somewhat closer to the observer to have the same visibility.
This happens immediately if the orca's flipper becomes submerged.
Its size, 68 cm wide and 30-35 cm high, was somewhat smaller than that of an orca's snout.
It is, for example, easy to see from the orca simulation why legends would develop that described the mermaid as ver y white with black hair.
Once it was completely subdued, the orcas dragged its lower jaw open and gorged themselves on its tongue, then departed without touching the remainder of the carcass.
