Step #1
Start the tutorial by making three ovals & three lines as shown.
Step #2
Draw outline for ears & tail.
Step #3
Make outline for arms, hands, legs & feet.
Step #4
Make eyes & nose.
Step #5
Draw face & lips.
Step #6
Make ears.
Step #7
Make right arm, right leg and hairs on each of them.
Step #8
Make tail & draw outline for body.
Step #9
Draw left arm, left leg & hairs on each of them.
Step #10
Make lines in order to make hairs over the face and ears as shown.
Step #11
Draw lines in order to make hairs over the middle body as shown.
Step #12
Finally, make necessary improvements to finish.