Step #1
Start the tutorial work by drawing a circle & two curve lines.
Step #2
Draw an oval, a circle and several curve lines as shown.
Step #3
Make head, fins, eye & beak.
Step #4
Make outline for body.
Step #5
Draw outline for tail.
Step #6
Make an oval, eye lashes, eyes and little arms.
Step #7
Finally, make necessary improvements to finish.
