Step #1
Begin with drawing 3 circles, two medium and a small one.
Step #2
Now join them all and make a base for the body.
Step #3
Now make the ears.
Step #4
Make the outline for the feet now.
Step #5
Now make the curved outline for the feet and draw the fingers.
Step #6
Now make the outline for the hands.
Step #7
Make the hands and enhance the fingers too
Step #8
Now make the really long and puffy tail.
Step #9
Now make the further enhancements like eyes and the walnuts as shown in the photo.
Step #10
Complete the drawing by adding extra effects and finishing touch,
How to Draw a Squirrel with Color Pencils [Time Lapse]