Step #1
Draw ovals.
Step #2
Draw outline for legs & Draw outline for arms.
Step #3
Draw outline for head & Draw outline for ears.
Step #4
Draw eyes.
Step #5
Draw outline for body.
Step #6
Draw arm & Draw leg.
Step #7
Draw tail.
Step #8
Enhance ears & Draw lips.
Step #9
Draw lines as shown.
Step #10
Draw feet & Draw fingers.
Step #11
Make necessary improvements to finish.