Step #1
Start the tutorial work by drawing three ovals & a line crossing the top oval as shown.
Step #2
Draw outline for arms, hands, legs, feet & a flat curve line as shown.
Step #3
Make outline for ears & head.
Step #4
Draw half triangle & a curve line inside the face.
Step #5
Make eyes & lips.
Step #6
Make tail & body.
Step #7
Make right arm & right.
Step #8
Make left arm & left leg.
Step #9
Finally, make necessary improvements to finish.