Step #1
Draw a circle & Draw an oval.
Step #2
Draw an oval & Draw outline for tail.
Step #3
Draw outline for head & Draw eyes.
Step #4
Draw outline for body.
Step #5
Draw tail.
Step #6
Draw face.
Step #7
Draw fins.
Step #8
Draw lines as shown.
Step #9
Draw lines as shown.
Step #10
Make necessary improvements to finish.
