Take one dead seal.
Slice through on a plane perpendicular to and approximately halfway along the long axis of seal. A chainsaw or similarly decent tool may be necessary to get through the bones.
Remove innards of top half of seal. Depending on location of cut this should include lungs, heart, food tract etc. Leave bones in.
Cut semi-circle from what was the chest area of the seal.
Place on head in winter to keep head and ears warm.
Or another variation of clubbing seals...
www.tshirthell.com/funny-shirts/stop-clubbing-baby-seals/?xid=987f769b-ba56-b3c4-89e5-4f6b142b9636 They never buy a round, they dance too close, and their breath smells of herring.