Step #1
First start the tutorial by drawing an oval & three curve lines.
Step #2
Draw two circles & two ovals.
Step #3
Draw outline for ears & draw circle and a line.
Step #4
Make outline for face.
Step #5
Make arms & legs.
Step #6
Draw ears.
Step #7
Draw a circle & double border tilted line as shown.
Step #8
Make eyes & lips.
Step #9
Make six circles & a curve lines as shown. Also enhance ears by making inner edges.
Step #10
Finally, make necessary improvements to finish.