Step 10: Use the remaining shapes as guides to draw the rest of the orca's head. Darken the outer edges of the initial guides to create the shape of the head. Notice how the shape dips a little bit at the top to separate the head from the orca's mouth.
Step 11: Inside the head, draw the white shape that all killer whales have. Sketch lightly at first so that it's easy to erase if you make a mistake. The shape is kind of like a wonky oval. The shape should be right above the eye. When you get the shape right, darken the lines. The shape should extend to the left so that it just barely comes out of the initial circle. Extend the line for the mouth down toward the flipper to create the separation of color.
Step 12: Darken the thin arc that's right under the head to create the shape of the killer whale's first flipper. Now darken the bigger arc below that to create the other flipper.
Step 13: Darken the triangle-like shape on the left side to create the orca's dorsal fin. As you darken the shape, make the bottom part curvier so that the dorsal fin is a bit thinner.
Step 14: Darken the outer edges of the initial guide to create the shape of the killer whale's body. As you darken the lines, don't overlap the shape of the top flipper or the dorsal fin. Don't draw the lines for the body all the way down to the water; make them a bit shorter.