Step #1
Start the tutorial by making two circles & an oval. Also draw rectangle shape over the face area as shown.
Step #2
Draw outline for arms & curve line as shown. Also draw five ovals.
Step #3
Make nose & mouth.
Step #4
Make eyes, ears & nose holes.
Step #5
Draw hairs.
Step #6
Make arms & hands.
Step #7
Draw tail & shape for the lower body as shown.
Step #8
Enhance six small spots and various lines at the lower body as shown. Also draw leaf like shape over the tail.
Step #9
Finally, make necessary improvements to finish.