Step #1
Draw a circle & an oval for face and body portions.
Step #2
Draw outline for tail & fins.
Step #3
Draw outline for face & eye.
Step #4
Draw outline for body & tail.
Step #5
Draw outline for body & shape as shown.
Step #6
Draw fins.
Step #7
Enhance upper fin.
Step #8
Enhance downside fin & tail.
Step #9
Draw lines as shown.
Step #10
Enhance body with making texture over body.
Step #11
Make necessary improvements to finish.
