Step #1
Start the tutorial by making two ovals & three curve lines intersecting each other inside the top oval.
Step #2
Draw two ovals, two tiny circles & draw outline for wings.
Step #3
Draw outline for head & crown shape as shown.
Step #4
Make eyes and beak.
Step #5
Draw flat cloud like shape just below the head as shown.
Step #6
Make wings.
Step #7
Make legs, feet and nails.
Step #8
Draw outline for body.
Step #9
Draw heart shape over the chest as shown. Also draw fur over the neck and chest area as shown.
Step #10
Finally, make necessary improvements to finish.