Step #1
Start the tutorial work by drawing two circles.
Step #2
Draw outline for tail & draw a line in the middle of the body as shown.
Step #3
Make head, mouth & eye.
Step #4
Make outline for body.
Step #5
Make fins.
Step #6
Make tail.
Step #7
Draw small tiny shapes & lines all over the body as shown.
Step #8
Finally, make necessary improvements to finish.
