First, study the features and proportions of the sea animal you want to draw. Sketch lightly to get the form right. Add shading for depth and texture. Don't forget to give it a cute expression!
Well, in the cartoon, Paul Bunyan is known for his huge size and his ability to handle massive tasks with ease. His adventures in the forest and his interactions with other characters are quite interesting. Also, the animation style might emphasize his bravery and kindness.