Step 1: Begin with the head. Draw a large curved shape with a smaller curve underneath it for this.
Step 2: Add the beak, with two thin triangles coming out of the head.
Step 3: Next add a dot for the eye.
Step 4: Add the body, with a large oval shape.
Step 5: Next add the flippers. Draw two sausage shapes coming out of the body.
Step 6: Next draw two triangular shapes for the feet, then make webbed toes.
Step 7: Add some curved lines for the abdomen, and a triangle for the tail.
