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