Step #1
Start the tutorial by making two ovals & two curve lines.
Step #2
Make three ovals & draw outline for tail.
Step #3
Draw outline for face & draw fur over the head.
Step #4
Make eye & mouth.
Step #5
Make fur over the back.
Step #6
Make fur over the tail.
Step #7
Make legs, feet and nails.
Step #8
Finally, make necessary improvements to finish.