Step #1
First commence the tutorial by making a circle, a curve line & an oval.
Step #2
Draw outline for arms & tail.
Step #3
Make outline for face.
Step #4
Draw outline for ears & Makean oval.
Step #5
Make two curve lines.
Step #6
Draw arms & rounded shape as shown.
Step #7
Make hands & fingers.
Step #8
Make tail.
Step #9
Draw lines over the face, neck and rounded shapes over the abdomen as shown.
Step #10
Enhance fingers & ears.
Step #11
Make line over the arms and abdomen as shown.
Step #12
Finally, make necessary improvements to finish.