Step #1
Start the tutorial work by drawing two ovals & two curve lines inside the top oval intersecting each other as shown.
Step #2
Make ears & feet.
Step #3
Make face, nose & eyes.
Step #4
Make ears.
Step #5
Draw shape for the upper body & feet.
Step #6
Make tail & three rectangles like shape over the chest.
Step #7
Finally, make necessary improvements to finish.
