Step #1
First commence the tutorial by making two ovals & two curve lines as shown.
Step #2
Draw outline for arms, hands, legs, feet & tail.
Step #3
Make outline for head & eyes.
Step #4
Make outline for body.
Step #5
Make right arm & right.
Step #6
Make left arm & left leg.
Step #7
Make tail & nose.
Step #8
Make skin texture shape as shown.
Step #9
Finally, make necessary improvements to finish.