Step 1. We draw a circle and curves which show the direction of the person at the mermaid. Then we draw a contour of eyes, eyelashes, a nose and the median line of lips, then the lower part of the person.
Step 2. We draw eyes, on pupils there has to be a patch of light, from above an eye draw the line from eyelids, then we draw bays, the line of hair as they have to lie, an ear and eyebrows.
Step 3. We draw hair and florets in hair at the mermaid.
Step 4. Now we need to draw a skeleton, we draw it very wafer-thin lines because in the following step we will erase it. The tail contour at the mermaid will have a form as feet would be located.
Step 5. We draw the mermaid's body with hands.
Step 6. We draw fingers, a bandage on a breast with a floret, a navel and border of a tail.
Step 7. We draw the developing hair at the mermaid.
Step 8. We draw a contour of a fin and a scale.
Step 9. We draw the lines repeating a fin contour if did not erase, then we erase all unnecessary lines, such result has to turn out here.