* Eraser (for mistakes)
Step 1: Body Outline
Start with drawing a huge curve line for the back. Then draw a half box with a short curve line and another half box.
Step 2: Body
Finish circle on left and on right do a half circle and making a snout by adding a hump in the middle of the half circle.
Step 3: Details
Make a tail, draw an eye and mouth, ext.
Step 4: Eye
Step 5: Snout + Tail
Step 6: Enjoy
Even though it might not look much like a polar bear, you could make him look like anyway you want this is just an outline. I added the touch of the fish in his mouth and ice hole to show he is a polar bear, hopefully someone could tell now.