Step #1
First commence the tutorial by making three ovals & two curve lines as shown.
Step #2
Make outline for head and jaws.
Step #3
Draw eye & teeth.
Step #4
Make tail, lower body & fins.
Step #5
Make lines over the face and lower body as shown.
Step #6
Finally, make necessary improvements to finish.
How to Draw a Sperm Whale with Color Pencils [Time Lapse]