Step #1
Start the drawing by sketching two ovals.
Step #2
Draw outline for legs.
Step #3
Make outline for lower body.
Step #4
Make eyes & lines over the body as shown.
Step #5
Make back side legs.
Step #6
Make front legs.
Step #7
Draw lines over the legs for joints as shown & circles.
Step #8
Finally, make necessary improvements to finish.