Step #1
First commence the tutorial by making two ovals, two curve lines & triangle like shape as shown.
Step #2
Draw outline for legs & tail.
Step #3
Make outline for face & eyes.
Step #4
Make head.
Step #5
Make nose & lips. Also draw outline for ears and forehead.
Step #6
Draw right leg and body.
Step #7
Make left leg & arms.
Step #8
Draw rounded shape covering the neck as shown.
Step #9
Make tail.
Step #10
Make retinas & four circles connected with small lines.
Step #11
Finally, make necessary improvements to finish.