Step #1
First start the tutorial by drawing ovals.
Step #2
Draw 10 lines as shown.
Step #3
Make outline for head & body.
Step #4
Make eyes.
Step #5
Make four front side legs.
Step #6
Make two backside and two middle legs.
Step #7
Make texture over the head and body shape as shown.
Step #8
Draw tiny lines over the legs as shown.
Step #9
Finally, make necessary improvements to finish.