Step #1
First start the tutorial by drawing two ovals & two curve lines.
Step #2
Draw outline for arms, hands, legs, feet, tail & ears.
Step #3
Make face & ears.
Step #4
Make eyes, lips & nose.
Step #5
Make right arm & right.
Step #6
Draw outline for body & draw the tail.
Step #7
Draw left arm & left leg.
Step #8
Make moustache & lines all over the body as shown.
Step #9
Finally, make necessary improvements to finish.