Step 1: Start by drawing the head for which we draw a curved diagonal line making a curved loop at the top left end. Now draw another curved line shaped like a "W" with the loop. Draw a small curved line below that for the chin.
Step 2: Draw a small circle for the eye towards the left side of the head and shade it in.
Step 3: Next we draw the body by drawing a diagonal curved line continuing from the top of the head and curving downwards at the end. Draw a curved line below the head for the neck.
Step 4: Next we draw the flippers by drawing two loops below the body where the neck ends. Make sure the flippers are narrower at the top and wider at the bottom.
Step 5: Now we draw the tail by drawing a curved line from behind the flippers and going towards the end of the body. Now draw a triangular tail with rounded corners at the end of the body.
How to Draw a Cartoon Manatee – Step-by-Step Tutorial