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Step 10: Draw the whiskers in the muzzle. First draw a few tiny dots as the base of the whiskers. Then add the whiskers at each dot using quick, long strokes.
Step 11: Draw the small ear on the upper left side of the seal's head.
Step 12: Use the initial circle as a guide to draw the rest of the head. Make the head a bit thinner and add a few lines at the bottom for folds of skin.
Step 13: Using the shapes in front as guides, draw the seal's front flippers. The base of the first flipper starts inside the original circle. Bend the shape of the flipper as you darken the lines. Draw a few lines at the end of the flipper for extra detail. Use the other shape to draw the flipper on the other side. The tip of the flipper isn't visible because of the perspective.
Step 14: Use the shape on the left as a guide to draw the hind flippers. Bend the shape more as you darken the lines and add a few more lines at the end for detail. Draw the other flipper on the other side. The seal's body will be in front of most of it, so only draw the tip.