Step #1
First commence the tutorial by making three ovals & a tiny line as shown.
Step #2
Draw outline for tail & draw line in the middle of the body as shown.
Step #3
Make head & eye.
Step #4
Make outline for body.
Step #5
Draw gill shape as shown.
Step #6
Make tail & draw outline for lower body as shown.
Step #7
Draw lines over the tail and body as shown.
Step #8
Draw net like shape as shown.
Step #9
Finally, make necessary improvements to finish.