Flexi Says: Frogs typically lay their eggs in puddles, ponds, or lakes. Their larvae, or tadpoles, have gills, a tail, but no legs or lungs, and need to live in water. If fact, they are quite similar to a fish. Tadpoles develop into adult frogs in water. During this transformation, they develop lungs, lose their tails, and form their four legs. When mating happens between male and female frogs, the female releases her eggs. The male then fertilizes the eggs and, in some species, also guards them.