Step #1
Make a large circle and a medium one, along with a warped square in middle of them.
Step #2
Now create ears and the face cut of the Polar Bear.
Step #3
Now create rounded rectangles and stone like ovals for the feet and legs.
Step #4
Join the circles and square for the whole body.
Step #5
Now join the legs with the rounded rectangular shapes you made.
Step #6
Now create the tail and that large leg with the foot, to give the 3-D effect.
Step #7
Now, add the fingers and create other enhancements like the eyes, face, ears and nose.
Step #8
Totally, enhance the Polar Bear with other elements.
How to Draw a Polar Bear with Pencils [Time Lapse]
How to Draw a Polar Bear - Step by Step
How to Draw a Polar Bear with Pencils [Time Lapse]
How to Draw a Polar Bear - Step by Step