1. First we have to draw the outline of the mermaid's face, a curve with a very large arc.

2. In the outline of her face to draw her eyebrows, eyes, mouth and ears, which are very simple graphics Oh, we can also draw a little bit of redness on her cheeks, which will be replaced by ellipses.

3. The mermaid's hair is also very nice, we have to be a little more careful, for her to draw a head of fluffy and flowing hair Oh, arc as much as possible on some of the big.

4. At the end of the hair not far from the drawing of her delicate body, her clothes we can use two ellipse drawing, and in the top of the two arcs were added.

5. After the completion of the previous step we have to draw her shoulders and two arms, shoulders from the chin to start drawing, two arms down vertically, hands to both sides of the spread, will be more feminine.

6. Full of iconic step to come, we have to draw her fish tail, soft and clean arc, at the end of the slowly approaching.

7. At the tail, we're going to use a little fan-like shape to connect it, and the tip of the tail will look better with a little fluttering arc. Finally, some small arcs to the tail decorated with fish scales, and then to the mermaid with a beautiful hairpin, our sketch is complete.