Step #1
Start the tutorial work by drawing a circle & curve line.
Step #2
Draw outline for fins & tail.
Step #3
Make outline for eyes & mouth.
Step #4
Draw outline for head.
Step #5
Draw outline for body & Drawtail.
Step #6
Draw mouth & eye brows.
Step #7
Make cap & fins.
Step #8
Draw lines over tail, fins, face and below eyes as shown.
Step #9
Finally, make necessary improvements to finish.
