Step #1
First commence the tutorial by making two ovals & three lines as shown.
Step #2
Draw an oval and outline for feet & hairs.
Step #3
Make eyes.
Step #4
Draw outline for neck & face.
Step #5
Make hairs & head.
Step #6
Draw cloud like dressing shape as shown.
Step #7
Make feet.
Step #8
Draw tail.
Step #9
Finally, make necessary improvements to finish.