Step #1
First commence the tutorial by making an oval & a circle.
Step #2
Draw outline for tail & fins. Also draw a line in the middle of the body.
Step #3
Make outline for head & mouth.
Step #4
Draw outline for body.
Step #5
Make eye & gills shape as shown.
Step #6
Make tail, body outline & fins.
Step #7
Make lines over the fins and tail as shown.
Step #8
Finally, make necessary improvements to finish.