Step #1
Start the tutorial work by drawing a circle & an oval. Also draw two lines inside the circle.
Step #2
Make three circles.
Step #3
Make eyes & nose.
Step #4
Draw outline for face & ears.
Step #5
Make moustache & ears.
Step #6
Draw right arm, right leg and nails.
Step #7
Make wing.
Step #8
Make left arm, left leg & nails.
Step #9
Draw line over the wing and draw chest line as shown.
Step #10
Finally, make necessary improvements to finish.