Draw a small oval for the head
Add a curved line for the neck
Sketch a simple torso shape
Draw long flowing hair around the head
Add two arms with soft curved lines
Draw the tail starting at the waist
Shape the tail into a long finned curve
Add scales or simple lines on the tail
Draw the eyes, nose, and mouth
Add a shell top if desired
Outline the drawing neatly
Erase extra sketch lines
Color the hair, tail, and skin