The following article contains an answer for the question: What two types of odontocetes has a brain to body mass second only to humans? , can you please find it? 

Whales are known to teach, learn, cooperate, scheme, and grieve. The neocortex of many species of whale is home to elongated spindle neurons that, prior to 2007, were known only in hominids. In humans, these cells are involved in social conduct, emotions,  judgement, and theory of mind. Whale spindle neurons are found in areas of the brain that are homologous to where they are found in humans, suggesting that they perform a similar function.
Brain size was previously considered a major indicator of the intelligence of an animal. Since most of the brain is used for maintaining bodily functions, greater ratios of brain to body mass may increase the amount of brain mass available for more complex cognitive tasks. Allometric analysis indicates that mammalian brain size scales at approximately the ⅔ or ¾ exponent of the body mass. Comparison of a particular animal's brain size with the expected brain size based on such allometric analysis provides an encephalisation quotient that can be used as another indication of animal intelligence. Sperm whales have the largest brain mass of any animal on earth, averaging 8,000 cubic centimetres (490 in3) and 7.8 kilograms (17 lb) in mature males, in comparison to the average human brain which averages 1,450 cubic centimetres (88 in3) in mature males. The brain to body mass ratio in some odontocetes, such as belugas and narwhals, is second only to humans.Small whales are known to engage in complex play behaviour, which includes such things as producing stable underwater toroidal air-core vortex rings or "bubble rings". There are two main methods of bubble ring production: rapid puffing of a burst of air into the water and allowing it to rise to the surface, forming a ring, or swimming repeatedly in a circle and then stopping to inject air into the helical vortex currents thus formed. They also appear to enjoy biting the vortex-rings, so that they burst into many separate bubbles and then rise quickly to the surface. Some believe this is a means of communication. Whales are...

belugas