Step 1: Start by drawing the potato-shaped body and a large smiling mouth with a line extending from the top lip a short way away from the mouth, making sure to leave a space for the tail flipper.
Step 2: Next you'll draw in the large round eye above the mouth.
Step 3: Then you'll draw the two vaguely U-shaped side flippers.
Step 4: To finish, you'll draw the horizontal tail fin in the opening opposite the head.
How to Draw a Cartoon Dugong – Step-by-Step Tutorial