Step #1
Draw ovals.
Step #2
Draw outline for tail & Draw outline for fins.
Step #3
Draw head & Draw eyes.
Step #4
Draw outline for body.
Step #5
Draw tail & Draw shape as shown.
Step #6
Draw fins.
Step #7
Draw retinas & Draw mouth.
Step #8
Draw lines as shown.
Step #9
Enhance fins.
Step #10
Enhance tail.
Step #11
Make necessary improvements to finish.