Step one:
Step 2:
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Draw two triangles on both sides of the arc.
Step Three:
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Draw two round eyes and a curved mouth below, leaving highlights inside the eyes.
Step 4:
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Then draw two wavy lines below.
Step 5:
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Then draw two tentacles on both sides.
Step 6:
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Then between the wavy lines, freely use curved lines to draw the feeling of tentacles.
Step 7:
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Finally, apply a nice color and the squid is ready.