Step #1
Start the work by drawing three circles.
Step #2
Draw outline for fins & tail.
Step #3
Make head & eye.
Step #4
Draw outline for body.
Step #5
Make tail.
Step #6
Make fins & gill shape as shown.
Step #7
Draw lines over the tail and fins as shown.
Step #8
Draw skin texture shape as shown.
Step #9
Finally, make necessary improvements to finish.
