Step #1
First commence the tutorial by making a circle & an oval.
Step #2
Draw outline for wings, legs & feet.
Step #3
Draw face, beak, nose, head, retinas & eyes.
Step #4
Make body.
Step #5
Make legs, feet & nails.
Step #6
Draw tail & edges of body.
Step #7
Enhance wings & body.
Step #8
Finally, make necessary improvements to finish.