Step #1
Start the tutorial by making two ovals.
Step #2
Draw outline for neck, tail, feet & legs.
Step #3
Make beak, eye and upper portion of the neck.
Step #4
Make lower portion of the neck.
Step #5
Draw wing.
Step #6
Make legs.
Step #7
Draw retinas & enhance beak.
Step #8
Make fur over the neck.
Step #9
Draw fur over the wing.
Step #10
Make water wave shape as shown.
Step #11
Finally, make necessary improvements to finish.
