Step one: first draw a big circle, draw the mermaids hairstyle, 37 points, and draw a small flower and two leaves next to the two ears.
Step 2: Then draw a ponytail along the flower, and draw even arcs on the top of the head just like real hair.
Step 3: Then draw part of the mermaids body. One hand stretches to the side, and one hand seems to be touching her face.