Step #1
Draw circles for body.
Step #2
Draw outline for arms, hands, legs , neck and feet.
Step #3
Draw feet and wrists.
Step #4
Make face, eye and ear.
Step #5
Make upper body.
Step #6
Make lower body.
Step #7
Make legs.
Step #8
Make arms.
Step #9
Draw tail & enhance body.
Step #10
Make nose, eye, ears and eye brows.
Step #11
Finally, make horn & enhance ears. Draw nails of hand and feet.
Step #12
Make necessary improvements to finish.