Step #1
First start the tutorial by drawing two ovals & draw outline for ears. Also draw two curve lines inside the top oval.
Step #2
Draw outline for tail & wings.
Step #3
Make eyes & face.
Step #4
Make wings.
Step #5
Draw tail & ears.
Step #6
Make retinas & draw outline for wings.
Step #7
Draw shape as shown.
Step #8
Finally, make necessary improvements to finish.