1. Draw the outline of the hair on Tang San’s head.
2. Draw the next layer of hair lines.
3. Draw the lines of the face and the hair tied on one side.
4. Draw Tang San’s clothes.
5. Draw the fold lines of the clothes and then draw the legs.
6. Then draw Tang San’s facial features.
7. Color the picture.
I hope the above steps can help you draw the mermaid Tang San.