Step #1
Start the tutorial work by drawing two ovals & two curve lines.
Step #2
Draw six ovals.
Step #3
Make outline for ears.
Step #4
Draw outline for face & nose.
Step #5
Make eyes & retinas.
Step #6
Enhance ears.
Step #7
Draw leaf like shape around the neck as shown.
Step #8
Make arms.
Step #9
Make legs & feet.
Step #10
Draw tail & fingers. Also draw flat two ovals and curve lines over the ears as shown.
Step #11
Finally, make necessary improvements to finish.