Step #1
First commence the tutorial by making a circle & an oval. Draw two curve lines inside the circle intersecting each other.
Step #2
Draw 6 point shape as shown, a circle & two parallel lines as shown.
Step #3
Make eyes, eye brows & beak.
Step #4
Draw outline for head, face & retinas.
Step #5
Make fur over the face.
Step #6
Draw wing & fur across it.
Step #7
Draw outline for lower body shape as shown & draw feet and nails.
Step #8
Make wing & fur.
Step #9
Enhance wing.
Step #10
Draw fur & branch of the tree shape as shown.
Step #11
Finally, make necessary improvements to finish.