Step #1
Start the work by drawing an oval, two curve lines & a triangle.
Step #2
Draw outline for fins.
Step #3
Make outline for face & lips.
Step #4
Draw outline for eye & draw double border line for the gill as shown.
Step #5
Make fins.
Step #6
Draw lower and backside fins & two curve lines as shown.
Step #7
Make tail & retinas.
Step #8
Draw tilted lines over the fins and back portion of the body as shown & draw a tiny oval.
Step #9
Finally, make necessary improvements to finish.
