Step 1: Draw the head as two curved lines that converge, but don't quite connect.
Step 2: Form the mouth from two straight lines that meet in a sharp point. Add an open circle for the eye.
Step 3: Draw a cone shape for the body.
Step 4: Add a fin by drawing a straight line and then connecting a backward-sweeping curved line to it.
Step 5: Make the tail fin by connecting a C-shaped curve to the point of the cone from step 4. Connect the sides of the "C" with two swerve lines.
Step 6: Add a line from the corner of the whale's mouth to the place where the tail connects to the body. Add three more lines for the whale's throat grooves.
How to Draw a Blue Whale for Kids – Step-by-Step Tutorial