Step #1
First commence the tutorial by making an oval & three lines as shown.
Step #2
Draw half oval shape as shown.
Step #3
Make eyes & jaw.
Step #4
Draw outline for lower face.
Step #5
Make outline for body & tail.
Step #6
Draw fins shape as shown.
Step #7
Make outline for body.
Step #8
Make lines over the fin as shown.
Step #9
Make teeth & line over the tail as shown.
Step #10
Finally, make necessary improvements to finish.