Step #1
First start the tutorial by drawing two ovals & a tiny line as shown.
Step #2
Draw outline for tail & tusk shape as shown. Also draw a line in the middle of the body.
Step #3
Make head & eye.
Step #4
Draw body & tusk shape as shown.
Step #5
Make tail, retina & fins.
Step #6
Draw dots shapes all over the body as shown.
Step #7
Finally, make necessary improvements to finish.
