Step #1
First start the tutorial by drawing an oval & shape as shown for body.
Step #2
Draw outline for face, eye & mouth.
Step #3
Make outline for upper body.
Step #4
Make middle body.
Step #5
Make lower body.
Step #6
Draw tail.
Step #7
Make nose and Draw outline for border.
Step #8
Enhance body with border.
Step #9
Enhance body with spots.
Step #10
Finally, make necessary improvements to finish.