Step #1
First commence the tutorial by making two ovals & a tiny curve line.
Step #2
Draw outline for legs, feet, tail & wing.
Step #3
Make head, beak & eye.
Step #4
Make chest shape as shown.
Step #5
Make wing.
Step #6
Make tail.
Step #7
Draw legs, nails & feet.
Step #8
Make branch of the tree shape as shown.
Step #9
Draw retinas & fur over the wing and tail.
Step #10
Finally, make necessary improvements to finish.