Step #1
Start the tutorial by making three ovals & curve line.
Step #2
Draw outline for fins & tail.
Step #3
Make head & eye.
Step #4
Make outline for body.
Step #5
Make eye & fin.
Step #6
Draw tail & fins.
Step #7
Make lines over the fins and tail as shown.
Step #8
Draw skin textures as shown.
Step #9
Finally, make necessary improvements to finish.
