Step #1
Start the tutorial work by drawing two ovals & three curve lines as shown.
Step #2
Draw four circles.
Step #3
Make an oval & a triangle like shape.
Step #4
Draw outline for ears & head.
Step #5
Make eyes & mouth.
Step #6
Make retinas, teeth, nose & lips.
Step #7
Draw hands & nails.
Step #8
Make legs, feet and tail.
Step #9
Make tail.
Step #10
Make eyes & retinas of background character.
Step #11
Draw ears & tail.
Step #12
Make V like shapes at the end of the tail as shown.
Step #13
Draw little shapes, teeth and lines over the abdomen as shown.
Step #14
Finally, make necessary improvements to finish.