Step #1
Start the tutorial work by drawing an oval & two curve lines.
Step #2
Draw two ovals, one large circle & a tilted line as shown.
Step #3
Draw outline for eyes & draw lips and two tiny circles over the cheeks.
Step #4
Make ears & face.
Step #5
Make legs.
Step #6
Draw a circle & double border tilted line connecting with the body as shown.
Step #7
Finally, make necessary improvements to finish.