Step #1
Draw the base for the body using one circle and two triangles.
Step #2
Draw the outline for the fins and the head.
Step #3
Draw the eyes.
Step #4
Draw the base for the face and the lips.
Step #5
Draw and enhance the whole body as shown.
Step #6
Accentuate other details near the eyes and the lips as shown.
Step #7
Draw the outline near the Fins and other details as shown.
Step #8
Draw and enhance the body as shown.
Step #9
Draw and enhance the fins and tail as shown.
Step #10
Further enhance the fins and tail as shown with other remaining minor details.
Step #11
Complete the drawing by adding the necessary finishing touch.
