Step 1: First draw the head. Draw a backwards c-shape for this.
Step 2: Next draw a u-shape for the flipper, and a dot for the eye and circle for the ear
Step 3: Draw a triangle on top of the body for the fin, and a curve underneath for the belly.
Step 4: Now draw a curve down the back
Step 5: Draw a curved line to finish the belly.
Step 6: Now draw the spot on the belly.
Step 7: Next draw a triangle for one side of the tail.
Step 8: Finish up by drawing a small triangle to make the other side of the tail.
How to Draw a Realistic Killer Whale – Step-by-Step Tutorial