Step #1
Start the tutorial by making two ovals. Also draw two small lines intersecting each other.
Step #2
Draw outline for legs.
Step #3
Make outline for shape for the upper body & lower body portion.
Step #4
Draw eyes & shape as shown.
Step #5
Make legson the front side.
Step #6
Make four legs on both sides.
Step #7
Draw two back side legs.
Step #8
Enhance body & legs by making several small lines.
Step #9
Finally, make necessary improvements to finish.