Step #1
Start the tutorial by making a circle & two lines as shown.
Step #2
Draw four circles.
Step #3
Draw outline for ears & head.
Step #4
Make two flat ovals, eye brows, eyes & mouth.
Step #5
Make nails & arms.
Step #6
Draw outline for body & legs.
Step #7
Make tail & lines inside the ears as shown.
Step #8
Finally, make necessary improvements to finish.