Step 1: Draw his nostrils first. Teardrop shaped.
Step 2: Next is his mouth. It looks like a beard.
Step 3: Add his head. Make it a cane shape, and add a wrinkle on his forehead.
Step 4: Add his eye next.
Step 5: His tusks are next. They are long and pointy. Add his chin and more wrinkles on his face.
Step 6: Add his whiskers. Make them short. Add some dots on his cheeks too.
Step 7: Lastly, we will add his neck and back. Add some extra lines for more wrinkles.
How to Draw a Walrus Head – Step-by-Step Tutorial