The general structure is: SUBJECT + VERB TO BE + VERB(ING) + OBJECT
The verb “to be” is conjugated as usual and may, or not, be contracted.
We add ING to the end of the main verb.
E.g.: The whale plays > The whale is playing.
The structure of the present continuous is the same for all persons (except for the conjugation of the verb “to be”).
IMPORTANT! : Remember that ING on the end of a verb does not always indicate a continuous form. the “ING form” can also be used for adjectives and the gerund (noun) form of verbs.
E.g.: This is exciting / I like reading.