Draw a large oval for the head
Add a smaller oval for the body
Sketch a rounded beak shape on the front of the head
Add two large eyes above the beak
Draw a small cap on top of the head
Add the neck and connect the head to the body
Sketch the short, rounded torso
Draw two thin arms with simple hands
Add the sailor shirt collar and bow
Draw two short legs below the body
Add the webbed feet
Outline the tail at the back
Refine the face with eyebrows and pupils
Clean up the sketch lines
Ink the final lines
Color the hat, shirt, and bow blue
Color the beak and feet orange
Color the body white