Step 1: First, you'll draw the wide body, leaving a large opening for the rest of the body and the head with a mouth opposite the opening.
Step 2: Second, you'll draw the large round eye near the mouth.
Step 3: Then you'll draw the triangular front flippers.
Step 4: To finish, you'll add in the belly and horizontal tail shaped like a curly bracket.
How to Draw a Cute Dugong – Step-by-Step Tutorial