Step #1
Start the tutorial by making an oval & a circle. Also draw two lines and outline for the ears.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make head, ears, mouth & face.
Step #4
Draw outline for body.
Step #5
Make arms & legs.
Step #6
Draw eyes, eye brows & nose.
Step #7
Make outline for retinas, nails & moustache.
Step #8
Make tail & hill shape as shown.
Step #9
Draw dotted lines all over the body as shown.
Step #10
Finally, make necessary improvements to finish.
