Step #1
Start the tutorial work by drawing two ovals & a tiny line as shown.
Step #2
Draw outline for beak, tail, legs, feet & neck.
Step #3
Make head, beak & eye.
Step #4
Draw outline for body.
Step #5
Make wing & tail.
Step #6
Make fur over the tail.
Step #7
Make legs, nails & feet.
Step #8
Draw retinas & fur over the face and over the wing. Also enhance the beak as shown.
Step #9
Make fur over the tail.
Step #10
Finally, make necessary improvements to finish.