Arm holes?

I am knitting a sweater for my dog and I am at the arm holes…I am not looking to make sleeves (he has short legs lol)…but, I want to make sure I knit the holes correctly.
Any suggestions how to do this? I am lost.
Thanks!!
:muah:

Are you following a pattern?

No…just winging it lol.
It is perfect until this point lol.