Step #1
Draw the base for the body.
Step #2
Draw the base for the fins.
Step #3
Draw the outline as a rectangular box for the front of the helmet.
Step #4
Draw the base for the back of the helmet.
Step #5
Draw and enhance the other features for the helmet as shown.
Step #6
Draw and enhance the outline for the face and the whole body as shown.
Step #7
Draw the fins.
Step #8
Draw the eyes.
Step #9
Draw the Lips.
Step #10
Draw and enhance the remaining minor details as shown.
Step #11
Complete the drawing by adding the necessary finishing touch.