Step 10: Use the angled line on the left side of the body as a guide to draw this whale's first arm. Follow the path of the guide and draw the shape of Pearl's arm around it. Keep the shape of the arm skinny and make the bottom tip round. Around the top of the arm, draw a small circle for the shirt's puffy sleeve. Sketch lightly at first so that you get the size and shape of the sleeve right.
Step 11: Draw a curved line near the bottom of the body and darken the sides for the rest of Pearl's shirt. Inside the shirt, near the right, lightly sketch a bold letter P. When you get the shape of the letter right, darken the lines. The small shape inside the letter P should be similar to the letter D.
Step 12: On the right side of the body, at the base of the arm, draw a half-circle for Pearl's other puffy sleeve. Darken the guide on the right to create the bottom edge of the arm. Draw an angled line on top to make the arm thicker. Make the tip round and add a tiny curved line at the top for this SpongeBob SquarePants character's thumb.
Step 13: Use the bottom edge of the initial shape for Pearl's body as a guide to draw the skirt. Draw a series of short, U-shaped lines along the edge of the guide to create the frilly skirt. Tilt the U-shaped lines so that the frills on the sides are sideways. Don't make the frills too big. It's okay it the shapes overlap the guides for Pearl's legs a bit.
Step 14: Use the angled line on the lower, left side of the body as a guide to draw the first leg of this SpongeBob SquarePants character. Make the bottom half of the shape wider for the boot. Make the tip of Pearl's boot round. Add an angled line on the lower, left side of the heel.