Step #1
First commence the tutorial by making two ovals & a tiny line as shown.
Step #2
Draw outline for legs, feet, neck, wing & tail.
Step #3
Make head, eye & beak.
Step #4
Draw wing & chest shape as shown.
Step #5
Make tail.
Step #6
Make legs, nails & feet.
Step #7
Draw fur & pigment shapes as shown.
Step #8
Enhance wings by making fur and small shapes as shown.
Step #9
Draw base as shown & retina. Also draw small circular shapes over the chest and bottom parts of the body.
Step #10
Finally, make necessary improvements to finish.