Step #1
First commence the tutorial by making two ovals & a tiny curve line.
Step #2
Draw outline for wing, leg & tail.
Step #3
Make beak, eye & head.
Step #4
Draw outline for body.
Step #5
Make wing & tail.
Step #6
Draw curve line over the neck as shown & tail.
Step #7
Make fur over the wing.
Step #8
Draw retina & fur over the tail.
Step #9
Make legs, feet & branch of the tree as shown. Also enhance the beak.
Step #10
Finally, make necessary improvements to finish.