Step #1
Start the tutorial by making two ovals & a curve line.
Step #2
Draw outline for tail & draw three ovals.
Step #3
Make outline for face.
Step #4
Make eyes & draw two ovals.
Step #5
Draw body, arms,legs & tail.
Step #6
Make an oval & two lines on lower body as shown.
Step #7
Finally, make necessary improvements to finish.