The light at the end of a tunnel is a common metaphor for crossing over from life to the afterlife. It is also just a common sight when driving through a tunnel or under an overpass. The key to learning how to draw a tunnel with a light at the end of it is shading, which will create the darkness needed to see the light as well as create the depth and distance in the tunnel.
Draw a large upside down U. Connect the ends of the U with a horizontal line.
Draw a small upside down U on top and in the middle of the horizontal line.
Extend the end lines of the large U down. The length of the extension lines should be the same height as the small U or just a bit larger.
Connect the ends of the extension lines to the end lines of the small U with diagonal lines. Erase the horizontal line from the inner edge of the large U to the outer edge of the small U.
Draw a U shape around and parallel to the larger U shape. Connect the ends of the U line with short horizontal lines that extend out further than the outer U shape. Extend the ends of the diagonal lines out to the same distance as the horizontal lines. Create a vertical dashed line in the center of the diagonal lines with the dashes getting smaller as they near the small U.
Shade with the side of your pencil from the inner edge of the first U drawn to the outer edge of the small U. Also shade between the diagonal lines from the base of the small U to the ends of the larger U.
Follow the curvature of the U when you shade. Shade horizontally when shading on the road. Shade darkly next to the large U and get lighter as you reach the small U.