Step #1
Draw the base for the body using one circle and one triangle.
Step #2
Draw the outline for the fins and the tail.
Step #3
Draw the outline for the eyes and the nostrils.
Step #4
Draw the base for the face and lips.
Step #5
Draw and enhance the full body as shown.
Step #6
Draw and enhance the tail and other details.
Step #7
Draw the finer details as shown.
Step #8
Draw the remaining minute details as shown.
Step #9
Draw the outline for the teeth.
Step #10
Draw and enhance the teeth.
Step #11
Complete the drawing by adding the necessary finishing touch.