Step #1
First commence the tutorial by making an oval & a line as shown.
Step #2
Draw outline for tail & fins. Also draw a straight line in the middle of the body.
Step #3
Make eye & mouth.
Step #4
Make outline for body.
Step #5
Make fins & tail.
Step #6
Draw thorns shape as shown & fins.
Step #7
Make throns shape as shown all over the body.
Step #8
Draw retinas & lines over the fins and tail as shown.
Step #9
Finally, make necessary improvements to finish.