Step #1
Start the drawing by sketching two circles & two curve lines.
Step #2
Draw two curve lines & an oval.
Step #3
Make head & eyes.
Step #4
Draw outline for chest shape as shown. Also draw a v shape over the head.
Step #5
Make tail.
Step #6
Draw fins.
Step #7
Make teeth, nose & tail.
Step #8
Make retinas & several lines over the fins and tail as shown.
Step #9
Finally, make necessary improvements to finish.
