Step 1: First, draw in a rounded rectangle for the head, making sure to add a small jut for the mouth and leave a space near the neck area where it will join the body.
Step 2: Next you'll draw in the eye near the opening at the neck.
Step 3: Then draw the body, making sure it tapers to a small space where the tail will be drawn.
Step 4: After that, you'll draw the flippers on both sides of the body.
Step 5: Finally, draw the horizontal tail fin below the flippers.
How to Draw a Cartoon Beluga – Step-by-Step Tutorial