Step #1
Draw circles.
Step #2
Draw outline for arms & Draw outline for legs.
Step #3
Draw outline for head.
Step #4
Draw outline for shape.
Step #5
Draw outline for body.
Step #6
Draw legs.
Step #7
Draw arms.
Step #8
Draw tail.
Step #9
Draw tail.
Step #10
Enhance drawing.
Step #11
Enhance arms & Enhance legs.
Step #12
Make necessary improvements to finish.