Step #1
Start the work by drawing an oval & two lines intersecting each other as shown.
Step #2
Draw top right side outline for body as shown.
Step #3
Make top left side outline for body as shown.
Step #4
Make bottom outline of the body as shown.
Step #5
Draw wave like line in the moddle of the body as shown.
Step #6
Make another wave like line as shown.
Step #7
Draw tiny wave shape lines as shown.
Step #8
Draw tiny lines as shown.
Step #9
Finally, make necessary improvements to finish.