Step 1: First, we draw the head which is an inverted "U" shaped with a snout on the top left. Draw a curved line at the bottom of the snout for the mouth.
Step 2: Draw a small circle for the eye at the top of the head towards the snout. Draw a small curved line above the eye for the brow.
Step 3: On the right a little below the eye draw a small loop for the ear.
Step 4: Draw small parallel vertical lines on the snout above the mouth for whiskers. Make them fan down from the snout.
Step 5: Now we draw the body by drawing a long curved line starting from below the snout and curving towards the right at the bottom. Now draw another curved line from behind the head, right of the ear going down towards the right. Make sure the body is narrower below the head and wider at the bottom.
Step 6: Now we draw the flippers. Draw a "L" shaped flipper at the bottom of the body. Make it thin at the end. Draw another one behind the body on the other side. Make this a curved inverted "L". Same way, make it thinner at the end as compared to the base.
Step 7: Complete drawing the body by drawing the belly with a curved line on the right side of the right flipper. Make it curved enough to make the end of the body very narrow.
Step 8: Now we draw the tail by drawing an irregular triangular shape at the end of the body. Draw several tiny diagonal lines on the tail for detail.
How to Draw a Realistic Seal – Step-by-Step Tutorial