Step #1
Start the tutorial by making two ovals & two curve intersecting each other lines as shown.
Step #2
Make triangle & curve line.
Step #3
Make outline for face & mouth.
Step #4
Draw outline for body.
Step #5
Make fin & leaf like ear.
Step #6
Make tail & curve line.
Step #7
Draw eyes & small circles over the face. Also draw lines over the fin and tail.
Step #8
Finally, make necessary improvements to finish.