Step 1: Start with the bill. Draw a triangle for this, with stripes on for detail
Step 2: Now add a lemon shape, with a circle inside to make the head.
Step 3: Add a small circle inside to make the eye
Step 4: Next draw a large curve below the head to make the body.
Step 5: Draw a sausage shape for the wing, and decorate it with feathers.
Step 6: Next draw some feathers below the wing to make the tail
Step 7: Finally, add two lines with circles on the bottom for the feet. Alter the feet to be webbed.
How to Draw a Realistic Puffin – Step-by-Step Tutorial