Step #1
Start the tutorial by making a circle & an oval.
Step #2
Draw outline for wings & legs.
Step #3
Make wings.
Step #4
Make face.
Step #5
Draw head & ears.
Step #6
Make neck & enhance wings.
Step #7
Make body & legs.
Step #8
Draw outline for lower wings shape as shown.
Step #9
Make various lines over the wings as shown.
Step #10
Finally, make necessary improvements to finish.