Step #1
Start the tutorial work by drawing a circle & shape for the upper body.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make outline for head.
Step #4
Make eyes.
Step #5
Make nose & lips.
Step #6
Make ears.
Step #7
Make right arm & right.
Step #8
Make left arm & left leg.
Step #9
Make long tail as shown.
Step #10
Enhance small shape all over the body as shown.
Step #11
Finally, make necessary improvements to finish.