Step #1
First commence the tutorial by making a circle & an oval. Also draw a tiny curve line as shown.
Step #2
Draw outline for feet, legs & tail.
Step #3
Make head, neck & eye.
Step #4
Make outline for wing & body.
Step #5
Make tail & curve line over the neck.
Step #6
Make legs & feet.
Step #7
Make retinas & lines over the face and beak as shown.
Step #8
Draw fur over the wing.
Step #9
Make nails & branch of the tree as shown.
Step #10
Draw rounded tiny shapes over the chest and tail as shown. Also draw two lines over the tail.
Step #11
Finally, make necessary improvements to finish.