Step #1
First commence the tutorial by making an oval & two curve lines intersecting each other inside the oval.
Step #2
Draw outline for moustache.
Step #3
Make outline for body.
Step #4
Draw eyes & mouth.
Step #5
Make moustache.
Step #6
Draw three fins.
Step #7
Make heart shape like tail & a quarter oval size fin.
Step #8
Draw three small oval, crown shape and lip line as shown.
Step #9
Finally, make necessary improvements to finish.
