Step #1
First start the tutorial by drawing two ovals & a circle. Also draw outline for the tail.
Step #2
Draw outline for legs & branch of the tree as shown.
Step #3
Make outline for head.
Step #4
Make eyes & face.
Step #5
Make left arm & left leg.
Step #6
Draw body & tail.
Step #7
Make right arm & right.
Step #8
Make lines all over the body as shown & branch of tree as shown.
Step #9
Finally, make necessary improvements to finish.