STEP 2. Step two is you will draw out the shape of the head, neck, and back of the body all the way up to the dorsal fin, and flipper. Draw the dorsal fin, and then draw in the flipper.

STEP 3. Finish sketching out the orca's body, and then, draw out the tail fin in a distant manner. Once that's done you will draw the other flipper and then draw in the lining that separates the marking line from the top half of the body, and the undercarriage of the body which is the neck and belly. Draw in the small solid colored eye, and then add that crease line right at the top of the nose.

STEP 4. Next step is draw in the spots. Only do this after you have erased the lines and shapes that you drew in step one. Once the guides are cleaned up, you can add some fabulous markings on the orca's body.

STEP 5. Eraser some sketcher and you are now all done 

Happy drawing!

Source: http://www.dragoart.com/