Step #1
Start the work by drawing one small and one big oval & a curve line.
Step #2
Draw outline for neck, legs, feet & tail.
Step #3
Make outline for head, beak & eye.
Step #4
Make outline for body.
Step #5
Make tail and wing.
Step #6
Draw legs & feet.
Step #7
Make a retina & furs over the neck.
Step #8
Draw fur over the wing and tail.
Step #9
Make nails & fur over the chest and back as shown.
Step #10
Finally, make necessary improvements to finish.