Step #1
First commence the tutorial by making three circles & curve line.
Step #2
Draw outline for tail & fins. Also draw a straight line in the middle of the body as shown.
Step #3
Make head & eye.
Step #4
Make outline for body.
Step #5
Make fins & tail.
Step #6
Draw retinas, gill & mouth as shown.
Step #7
Make lines over the tail and fins as shown.
Step #8
Finally, make necessary improvements to finish.