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