1. Let’s start from the circle and the curves to draw. These show the facial lines in the mermaid. Then, draw the eye contours, eyelashes, nose and the median line of lips and the lower part of the face.
2. Then we draw the eyes with the highlights on the pupils of her eyes; a line of the eyelid is drawn over the eyes, then we go to the lips, finish the line of lips, the hairline as we want to see the hair, an ear and eyebrows.
3. Feature the hair and flowers in the mermaid’s hair.
4. Next is the bone frame. Be careful to line it out in very thin lines since we will erase the lines afterwards. Sketch the mermaid’s tail as if we draw legs of the human.
5. Then, we draw the mermaid’s corpus and add in her hands.
6. Don’t forget about fingers, a band on her chest with flowers on it, the navel and the tail margins.
7. Then, sketch the flying hair for the mermaid.
8. Outline the contour of the fin and scales.
9. Draw more distinct lines for the fin contour; erase all extra lines if you did not, and you get what you have.