Step 1: Start by drawing the body, making it long and curving with a round part at one end and a space at the narrowed end for the tail.
Step 2: Then draw the horizontal tail flipper with an indention in the middle.
Step 3: Next draw in two small, curved triangular flippers, one on each side in the middle.
Step 4: Then you'll draw in the two small eyes in each side and just below the rounded part of the head.
Step 5: To finish, you'll draw in the smiling mouth and semi-circle chin below it.
How to Draw a Cute Beluga – Step-by-Step Tutorial