Start with the head and flower and outline the shell she will be holding. Remember to draw lightly.
Now add the arm and fingers, also add the hair and more of the shell.
Now add the next arm, the rest of the chest, the rest of the shell, and the squiggly on the chest.
Now add the face, she has big eyes and her features completely cover her face.
Now add the rest of the hair on the left.
Now start shading, start with base shading, which is the basic color and darkness of the picture.
Now add different shading and highlights on the top of the chest, face, and put darker shading on obvious places like under arms, under the chin and Ta Da!!!! Ariel!!!!