Step #1
First start the tutorial by drawing three ovals & two curve lines.
Step #2
Draw outline for ears & curve line.
Step #3
Make face & eyes.
Step #4
Make body.
Step #5
Make tail.
Step #6
Draw a curve line.
Step #7
Make ears.
Step #8
Make retinas, curve lines & three rounded shapes as shown.
Step #9
Finally, make necessary improvements to finish.