1-Start with 3 circles.Medium sized tilted oval,larger oval circle,small circle off to the side.
2-Draw connecting lines as shown below.Curved line to connect head and body.Line for tail.
3-Draw front of neck , front of tail & curve at small circle.
4-Connect tail and add snout.Erase dotted areas.
5-Add small circle in tail.
6-Draw outer line to connect tail.
7-Add eye and back fin.
8-Add row of triangular fins around the back area.
9-Draw rectangle-like pattern on body.Add cheek fin.Make scalloped edges.
10-Finish drawing all outline details including snout, eye & fin lines.Eyebrow bag under eye.Snout curves.Cheek curves.
11-Lightly shade the tops of each curved rectangular shape, the snout and under the eye as seen below.
12-Fill in the remainder of each rectangle lightly Darken areas near the tops of the rectangles.
13-Continue to darken certain areas to create an appealing contrast. Erase lightest areas for crisp highlights.