Step #1
Start the tutorial by making three ovals & a curve line.
Step #2
Draw outline for arms, hands, legs & feet.
Step #3
Draw outline for eye & nose.
Step #4
Draw shape as shown.
Step #5
Make right arm & right leg.
Step #6
Make left arm & left leg.
Step #7
Draw ribbon like shape over the neck and back as shown & lines over the legs and arms. Also draw tail.
Step #8
Finally, make necessary improvements to finish.