Step #1
Draw an oval, a circle & a line.
Step #2
Draw a parallelogram.
Step #3
Draw outlines for head & eye.
Step #4
Draw outline for the body.
Step #5
Draw tail & fins.
Step #6
Draw shape as shown.
Step #7
Draw several lines as shown.
Step #8
Draw further lines as shown.
Step #9
Make necessary improvements to finish.