Step #1
Start the tutorial work by drawing an oval, a circle and curve line for the long neck.
Step #2
Draw outline for ears & draw three ovals.
Step #3
Make ears & lower face.
Step #4
Make eyes & retinas.
Step #5
Draw outline for neck, left arm & left leg.
Step #6
Draw tail, right arm & right leg.
Step #7
Draw square and V like shapes as shown.
Step #8
Finally, make necessary improvements to finish.