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.
