Step #1
Start the tutorial work by drawing three circles & a curve line.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make head, face & eye.
Step #4
Make neck & chest shape as shown.
Step #5
Draw body & tail.
Step #6
Make hands, fingers & arms.
Step #7
Make legs & feet.
Step #8
Draw lines over the body as shown.
Step #9
Make retinas & teeth.
Step #10
Make nails.
Step #11
Finally, make necessary improvements to finish.