Step #1
Start the tutorial by making two ovals & two lines intersecting each other as shown.
Step #2
Draw outline for tail, foot & right leg.
Step #3
Make eyes & retinas.
Step #4
Make outline for face & nose.
Step #5
Draw outline for head & chest as shown.
Step #6
Make outline for body.
Step #7
Make tail.
Step #8
Draw fur over the wing.
Step #9
Make more fur over the face and wing.
Step #10
Make feet & nails.
Step #11
Enhance feet.
Step #12
Finally, make necessary improvements to finish.