Step #1
Start the tutorial by making three ovals & a tiny line as shown.
Step #2
Draw outline for arms, hands, legs, feet, neck, trunk & tail.
Step #3
Draw trunk & eye.
Step #4
Make outline for body.
Step #5
Make arms & hands.
Step #6
Make legs & feet.
Step #7
Draw tail.
Step #8
Enhance trunk & body.
Step #9
Make nails.
Step #10
Finally, make necessary improvements to finish.