( ( Manatee flippers ) ( ( have ( ( five digits ) ( that ( are ( covered ( by ( ( a ( thick layer ) ) ( of skin ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (JJ Manatee) (NNS flippers)) (VP (VBP have) (NP (NP (CD five) (NNS digits)) (SBAR (WHNP (WDT that)) (S (VP (VBP are) (VP (VBN covered) (PP (IN by) (NP (NP (DT a) (JJ thick) (NN layer)) (PP (IN of) (NP (NN skin))))))))))) (. .)))
Manatee flippers have five digits that are covered by a thick layer of skin.
(ROOT (S (NP (NP (DT The) (JJ thick) (NN skin)) (, ,) (VP (VBN found) (ADVP (RB only)) (PP (IN on) (NP (NP (NP (DT the) (NNS palms)) (PP (IN of) (NP (DT the) (NNS hands)))) (CC and) (NP (NP (DT the) (NNS soles)) (PP (IN of) (NP (DT the) (NNS feet))))))) (, ,)) (VP (VBZ has) (NP (DT an) (JJ extra) (NN layer))) (. .)))