Step #1
Begin with drawing two small circles and a line to cut through
Step #2
Now make the face and the eyes, along with mouth
Step #3
Now join them both and make the neckline
Step #4
Now make the tail
Step #5
Make the land and the other circles for the base of the legs and the feet
Step #6
Now make the legs and feet, along with the nails
Step #7
Now add the required spots across the body
Step #8
Complete the drawing by adding the required final touch and finishing details