Step #1
Start the drawing by sketching two ovals & two curve lines intersecting each other as shown.
Step #2
Draw outline for legs.
Step #3
Make eyes.
Step #4
Draw outline for head & horn.
Step #5
Make two front legs.
Step #6
Make side and back legs.
Step #7
Draw outline for body.
Step #8
Draw tiny ovals at the back side & several lines all over the body as shown.
Step #9
Finally, make necessary improvements to finish.