Recommended Materials:

You will need a pencil, preferably one with a soft lead like an HB, a B, or a 2B. A regular #2 pencil will do just as well. Whichever you use, be sure to make loose, light strokes on your paper so you can erase the lines after inking the final rendition. Any ballpoint pen will suffice; for a smoother look I use special art pens that can be found at art supply shops and hobby/craft stores.

If using digital media such as Photoshop, be sure to create multiple layers to draw on and draw with thinner opacity settings until it is time to ink. After inking, just hide the layers you worked on instead of erasing

Now let's get started with the "How to Draw Mermaids"
Drawing by Drawing drawing tutorial.

Draw a Mermaid Princess Tutorial Drawing 1:
Draw a fluid Gesture Line.

Draw a Mermaid Princess Tutorial Drawing 2:
At the top of your gesture line, draw a circle for the head shape and two intersecting lines across to mark where you want the center of the face to be.

Draw a Mermaid Princess Tutorial Drawing 3:
Next, mark where you want the shoulders, arms, upper torso, and hips to be by sketching lines and circle shapes.

Draw a Mermaid Princess Tutoriall Drawing 4:
Draw contour lines (another word for outlines) around the simple shapes and lines to fill in the shoulders, arms, torso, fish tail, and fins.

Draw a Mermaid Princess Tutoriall Drawing 5:
Relax your wrists and use loose, broad strokes to create the hair. When drawing something with fluid movement such as hair, it is okay to make more random strokes at first because you can tighten up the lines later.

Draw a Mermaid Princess Tutorial Drawing 6:
Using the head shape's intersecting lines as a foundation, draw in the eyes, eyebrows, nose, and mouth of the mermaid.

Draw a Mermaid Princess Tutorial Drawing 7:
Time to fill in more details! Here I've drawn the ear, a beaded tiara, jewelry around the neck and arms, fish scales all across her tail, and fin lines. Also I've gone over all my contour lines to make them smooth, as well as added some details to the pearl oyster.

Draw a Mermaid Princess Tutorial Drawing 8:
When you are satisfied with your pencil line work, it is time to ink them over then erase them.

Draw a Mermaid Princess Tutorial Drawing 9:
Your Mermaid Princess is ready for a splash of color!..

Draw a Mermaid Princess Tutorial Drawing 11:
Three Mermaid Princesses, Experiment with different colors for your mmermaids.!