This wonderful and mysterious resident of Florida is one I find to be great for my work with charcoal but definitely not one I'd paint. This medium suits the portrayal  and makes them a real interesting subject matter. I've seen manatees in person in Fort Lauderdale and there's something inscrutable and unknowable about them. The eyes always seem slightly shadowed which lends this idea too. I hope I've put some of that curiosity and mystery of manatees into this piece.
 
12x9 inch charcoal on paper, Original for sale in a mat.