Finished the elephant at 5,296 tris.
Legs took a little longer than expected as I had to think about where I wanted the joints to be and how to shape the topology around them.
I've done a few characters geared towards animation now so it was just a case of spacing out the verts where the legs were going to come together and pinching the verts together on the other side to allow smooth deformation.
Here's some screenshots with both the wireframe and smoothed model in 3ds Max.
