Step #1
First commence the tutorial by making two ovals & two curve lines.
Step #2
Draw two ovals & two rectangles.
Step #3
Draw outline for lower face and nose hole.
Step #4
Make eyes, hairs & ears.
Step #5
Draw right arm & right leg.
Step #6
Make left leg & tail.
Step #7
Draw back shape as shown.
Step #8
Draw double border three ovals & texture over the back shape as shown.
Step #9
Finally, make necessary improvements to finish.