Step #1
Start the work by drawing an oval & a curve line.
Step #2
Draw outline for fins & tail.
Step #3
Make eyes.
Step #4
Make outline for body.
Step #5
Make mouth & a vertical line as shown.
Step #6
Draw tail.
Step #7
Make fins.
Step #8
Draw rounded shapes over the body as shown.
Step #9
Finally, make necessary improvements to finish.
