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Step 10: Use the initial circle as a guide to draw the rest of the manatee's head. Follow the basic path of the guides as you darken the lines and give them a few more bumps. Add a curved line at the bottom for the lower jaw and a few lines around the face for wrinkles.
Step 11: Use the U-shaped arc under the body as a guide to draw the flipper on this side. The top part of the flipper should be attached farther up inside the body. Use curved lines as you darken the shape of the flipper. You can add a couple of curved lines at the tip of the flipper for the manatee's nails.
Step 12: Use the initial lines as guides to draw the rest of the manatee's body. Simply darken the lines as you follow the path of the guides and add a few bumps along the way for a more organic feel.
Step 13: Draw a smaller U-shaped arc in front for the manatee's flipper on the other side.
Step 14: Darken the arc on the left side using curved lines to create the manatee's paddle-shaped tail.