Step 1: Begin with a squished circle for the head.
Step 2: Next, draw a large shaded circle with a white circle in the center for the eye.
Step 3: Draw a large curved line back from the head, and a shorter one from beneath the head, to draw in the body.
Step 4: Now for the flipper. Draw "V" shape with a rounded point and slightly curved lines.
Step 5: Finally, draw the tail by drawing a curvy line from behind the flipper, up and then down, before curving it back up and in toward the top of the body.
How to Draw a Cute Manatee – Step-by-Step Tutorial