Step #1
Start the tutorial by making an oval & a curve line.
Step #2
Draw outline for tail & fins over the top body.
Step #3
Make outline for body & eye.
Step #4
Make tail.
Step #5
Draw fins over the upper body & upper portion of the tail.
Step #6
Make eye & fins.
Step #7
Draw two full ovals and one half oval. Also draw a horizontal line as shown.
Step #8
Finally, make necessary improvements to finish.