Step #1
Draw a tower & a rectangle.
Step #2
Draw two rectangles.
Step #3
Draw shapes at the top of the tower.
Step #4
Draw tower.
Step #5
Draw windows & top of the tower.
Step #6
Draw shape as shown.
Step #7
Enhance the shape as shown.
Step #8
Draw bottom line & water waves.
Step #9
Enhance tower top floor & draw further windows.
Step #10
Make necessary improvements to finish.
