Step #1
Start the tutorial by making three circles & a curve line.
Step #2
Draw four circles & a curve line.
Step #3
Make outline for mouth & jaw.
Step #4
Make eyes & teeth.
Step #5
Draw head & body.
Step #6
Make hands, fingers & arms.
Step #7
Make feet & legs.
Step #8
Make tail & various shapes over the abdomen as shown.
Step #9
Finally, make necessary improvements to finish.