Draw a circle for the head
Add a neck and shoulders
Sketch the upper torso
Draw the waist
Extend a long curved tail from the waist
Shape the tail into a fin at the end
Add the arms in a relaxed pose
Draw the facial features
Add long flowing hair
Sketch the outline of the mermaid’s body
Refine the tail scales
Add details to the fin
Clean up the sketch lines
Ink the final outline
Color the mermaid
Add background details if desired