Step 1. At first we draw thin lines the head in the form of a rough circle, then a nose, then the line of a breast.
Step 2. We draw a body of a sea horse together with a tail.
Step 3. Now we create a contour, we direct more fatly wavy lines the fad head.
Step 4. We continue to draw a sea horse further.
Step 5. We draw an eye and we detail.
Step 6. By short lines we do shading, as on the picture.
Author: Brenda Hoddinot, site (source)