Step #1
Start the work by drawing two ovals & two curve lines intersecting inside the toplarge oval.
Step #2
Draw two ovals & line as shown.
Step #3
Make outline for face & hairs over the head.
Step #4
Make eyes & retinas.
Step #5
Make beak & nose.
Step #6
Make feet & fingers.
Step #7
Draw outline for body & fur.
Step #8
Make shape for hairs overf the head as shown.
Step #9
Finally, make necessary improvements to finish.